RUPINDER SINGH DUGGAL,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

ITA 1921/AHD/2025Status: DisposedITAT Ahmedabad16 March 2026AY 2017-18Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)7 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were initiated on the basis of information indicating escaped income below the statutory threshold of Rs. 50 lakhs. Consequently, the assumption of jurisdiction under Section 148 was invalid.

What were the facts?

The assessee failed to file a return for AY 2017-18. Information received led to a reassessment order under Section 147, alleging escaped income. The assessee later filed a return declaring income, but the AO made additions, which were upheld by the CIT(A).

What were the issues?

Whether the reassessment proceedings are valid when the alleged escaped income is below the statutory monetary threshold and if there was proper adherence to procedural requirements for issuing notices under Section 148 and 148A.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148A,Section 148,Section 149,Section 151,Section 54,Section 80C,Section 192

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the Assessee as against appellate order dated 15-09-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. 2. Brief facts of the case is that the assessee is an individual has not filed the Return of Income for the Asst. Year 2017-18. Specific information received in the Income Tax portal that the assessee has received

The order continues below.

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