SYED IRFAN GULAB JAN PASHA,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(3), BANGALORE

ITA 1095/BANG/2025Status: DisposedITAT Bangalore22 October 2025AY 2012-13Bench: SHRI PRASHANT MAHARISHI, VICE – (President), SHRI SOUNDARARAJAN K. (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted inconsistencies regarding the dates of issuance and service of the notice under Section 148, as well as the date of the assessment order. Due to these discrepancies and the fact that the assessment order was passed ex-parte under Section 144, the Tribunal set aside the orders of the AO and CIT(A).

What were the facts?

The assessee, an individual who had not filed his return of income, was subjected to reassessment proceedings under Section 147 of the Income Tax Act due to information about large cash deposits. Notices under Section 148 and 142(1) were issued, but the assessee did not respond. The Assessing Officer treated the cash deposits as unexplained money under Section 69A. The assessee's appeal to the CIT(A) was dismissed.

What were the issues?

Whether the reassessment proceedings and the subsequent assessment order were vitiated due to issues with the issuance and service of the notice under Section 148, and whether the penalty imposed was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 69A,Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Shri H. Guruswamy, ITP
For Respondent: Shri Thamba Mahendra, JCIT-DR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

These are the appeals filed by the assessee challenging the separate orders of NFAC, Delhi both dated 20/03/2025 in respect of the A.Y. 2012- 13 and raised the following grounds: ITA Nos. 1094 & 1095/Bang/2025

ITA No. 1094/Bang/2025 –Quantum appeal: Tax effect relating to each Grounds of Appeal Ground of appeal (see note below) The impugned Order u/s. 250 of the Act dated: 20-03-2025 passed by the 1. Ld.CIT(A), NFAC, Delhi is opposed to - law, facts and circumstances of the case. The Ld. CIT(A) NFAC has erred in confirming the Addition made by the AO u/s 69A of t

The order continues below.

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