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Facts
The Revenue filed an appeal against an order of the CIT(A) which had treated the appeal as infructuous. This followed the High Court quashing the notice issued to the assessee under Section 148.
Held
The Tribunal held that since the Hon'ble High Court had quashed the notice issued under Section 148, the assessment framed by the Assessing Officer would not survive. Therefore, the Tribunal found no reason to interfere with the impugned order.
Key Issues
Whether the assessment framed under Section 147 read with Section 144B would survive if the notice under Section 148 was quashed by the High Court.
Sections Cited
147, 144B, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
(िनधा�रण वष� / Assessment Year: 2019-20) ITO Ward - 6 (1) Smt. Gurmeet Kaur Livestock Complex, Sector – 68 बनाम/ Vs. 684, Sector – 68, Mohali Mohali, Punjab Punjab - 160062 �ायीलेखासं./जीआइआरसं./PAN/GIR No. IUBPK-6612-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Nitin Bhasin (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 06-04-2026 घोषणाकीतारीख /Date of Pronouncement 06-04-2026 : आदेश / O R D E R
1. Aforesaid appeal by revenue for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26-06-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 26-12-2023. The undisputed position that emerges that Hon’ble High Court has quashed the notice issued u/s 148 in assessee’s CWP No.30482 of 2024 dated 12-11-2024. Considering the same, Ld. CIT(A) has held the appeal to be infructuous.
Since the Hon’ble High Court has already quashed the notice issued to the assessee u/s 148, the assessment so framed by Ld. AO would not survive. Therefore, I find no reason to interfere in the impugned order.
The appeal stands dismissed. Order pronounced on 06th April, 2026.
-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 06-04-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF
ASSISTANT REGISTRAR
ITAT CHANDIGARH