KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

ITA 1618/BANG/2024Status: DisposedITAT Bangalore26 May 2025AY 2017-18Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUNDARARAJAN K (Judicial Member)45 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was bad in law as the AO exceeded the scope of limited scrutiny without following the prescribed procedure for converting it to a full scrutiny. The AO failed to properly record reasons for reopening and obtain necessary approvals.

What were the facts?

The assessee's bank account was allegedly used for depositing unexplained cash found during a survey and search operations related to another entity. The Assessing Officer (AO) reopened the assessment and made additions based on these findings.

What were the issues?

Whether the AO exceeded the scope of limited scrutiny by making additions beyond the identified issues without following due procedure. Whether the assessment proceedings were vitiated due to procedural lapses in reopening and assessment.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 133A,Section 132(4),Section 151,Section 133(6),Section 234A,Section 234B

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. SOUNDARARAJAN K

For Appellant: Shri. Ramesh, CA
Hearing: 14.05.2025Pronounced: 26.05.2025

Per Laxmi Prasad Sahu, Accountant Member :

These two appeals are filed by the assessee against order passed by the CIT(A) 27.06.2024 with SEPARATE DIN ITBA/APL/M/250/2024- 25/1066130511(1) & DIN ITBA/APL/M/250/2024-25/1066130390(1 RESPECTIVELY on the following grounds of appeals:

Grounds of appeal in ITA No.1617/Bang/2024

1.

The entire assessment proceedings are bad in law and null and void as the notice u/s.148 was not issued to the Appellant on 31.03.2021 and the said notice was issued in E –portal on 01.04.2021. Hence, the ITA Nos.1617 and 1618/Bang/2024 assessment done u

The order continues below.

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