SMT. NISHITA NANDISH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

ITA 1614/BANG/2024Status: DisposedITAT Bangalore23 May 2025AY 2015-16Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUNDARARAJAN K (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were infructuous and invalid because the Assessing Officer did not challenge the CIT(A)'s deletion of quantum additions. The CIT(A)'s findings, which ran contrary to the reasons for reopening, remained unchallenged.

What were the facts?

The assessee's appeals concerned assessment years 2015-16, 2016-17, and 2017-18. The primary issue revolved around the validity of reassessment proceedings initiated under Section 148, with the assessee challenging the notice issuance and the AO's recorded reasons.

What were the issues?

The key legal issues were the validity of reassessment proceedings initiated under Section 148 due to procedural defects and the AO's failure to record independent satisfaction. The Tribunal also considered whether additions should have been made in the hands of the assessee or another individual, and the treatment of cash deposits as unexplained income.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 151,Section 133A,Section 132(4),Section 153C,Section 37,Section 133(6),Section 234A,Section 234B

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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

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

For Appellant: Shri. Ramesh, CA
Hearing: 23.04.2025Pronounced: 23.05.2025

Per Laxmi Prasad Sahu, Accountant Member :

All these three appeals were filed by the assessee separately against the common order passed by the learned CIT(A), Bangalore, dated 27.06.2024 on the following grounds:

Grounds of appeal in ITA No.1614/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 assessment done under old provisions

ITA Nos.1614 to 1616/Bang/2024 of section 148 is to be squashed, as these provisions were

The order continues below.

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