M/S OM KIRTI CONSTRUCTION PVT. LTD.,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CEN. CIRCLE-1, RAJKOT-GUJARAT

ITA 96/RJT/2015Status: DisposedITAT Rajkot01 June 2020AY 2011-1212 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was void ab initio as the mandatory prior approval under Section 153D was not obtained before passing the assessment order. The Tribunal also considered the impact of the COVID-19 lockdown on the pronouncement of the order.

What were the facts?

The assessee's appeals arise from the CIT(A)'s order confirming various additions made by the Assessing Officer. The assessee raised additional grounds challenging the validity of the assessment order due to alleged non-compliance with Section 153D approval requirements.

What were the issues?

Whether the assessment order passed under Section 153A/143(3) is void due to lack of prior approval from the Additional CIT as mandated by Section 153D. Whether the lockdown period should be excluded for computing the time limit for pronouncement of the order.

Which sections of the Income-tax Act were involved?

Section 153D,Section 132,Section 143(3),Section 153B

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED, ACCOUNTANT

For Appellant: Shri P.C. Yadav, Advocate

Date of hearing : 27 -02-2020 Date of Pronouncement : 01 - 06 -2020

ITA Nos. 96 & 97/RJT/2015 2 . A.Y. 2011-12

PER BENCH,

1.

These appeals filed by the Assessee are directed against the order of the Ld. CIT(A)-11, Ahmedabad dated 29.01.2015 pertaining to A.Y. 2011-12

ITA 97/Rjt/2015 Dinesh bhai

2.

The assessee has raised the following grounds of appeal:

1.

The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in confirming addition of Rs.35,67,200/- made by the assessing officer by way of unexplained cash found during search.

2.

The learned Commi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153D

All 2,907 judgments and leading authorities on Section 153D →

Recent GST High Court judgments

Search GST case law →