ANKITKUMAR BHARATBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER,WARD 4(1)(1), AHMEDABAD, AHMEDABAD

ITA 1036/AHD/2026Status: DisposedITAT Ahmedabad25 September 2026AY 2017-20186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the fresh notice under Section 148 was issued beyond the surviving period of limitation as determined by the Supreme Court in the Rajeev Bansal case. Consequently, the reassessment proceedings were found to be barred by limitation.

What were the facts?

The assessee's appeal concerns reassessment proceedings initiated for AY 2017-18. The original notice under Section 148 was issued on June 30, 2021, and a fresh notice was issued on July 23, 2022, after an order under Section 148A(d). The assessee argued that the fresh notice was time-barred.

What were the issues?

The primary issue was whether the reassessment proceedings were validly initiated within the prescribed limitation period, considering the impact of TOLA and subsequent Supreme Court judgments on the timing of notices.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 149,Section 151,Section 249(3),Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Sanjay Garg & Shri R. Govindarajan

For Appellant: Shri Chirag Rawal, A.R
For Respondent: Ms. Madhulika Satpute, Sr. D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 12-06- 2025 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC, Delhi (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2017-18. 2. The assessee raised the following grounds of appeal:- “Ground 1: Fresh Notice under Section 148 is Time-Barred as it is beyond the "surviving period of limitation": - The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in upholding the reassessment proceedings initiated under section 147 of the Act without appreciating that the assumption of

The order continues below.

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