THE ITO, WARD-2(3)(7), SURAT vs. SHRI ASHOK JAIN, SURAT

ITA 1505/AHD/2017Status: DisposedITAT Surat14 November 2018AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was issued without obtaining prior approval from the competent authority as required by Section 151 of the Act. Therefore, the notice was void ab initio and the assessment order was not sustainable.

What were the facts?

The Assessing Officer (AO) reopened the assessee's assessment for AY 2007-08 based on information regarding bogus purchases. A notice under Section 148 was issued on March 28, 2014, and the approval from the Commissioner was obtained on March 29, 2014.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act, 1961, is void ab initio due to the absence of prior approval from the competent authority as mandated by Section 151.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(3),Section 147,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT– BENCH ‘SURAT’

Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH, ACCOUNTANT0 MEMBER

Hearing: 13/11/2018Pronounced: 14/11/2018

PER RAJPAL YADAV, JUDICIAL MEMBER:

Revenue is in appeal before the Tribunal against order of ld.CIT(A)-3, Surat dated 29.03.2017 for the Asstt.Year 2007-08. 2. Revenue has taken four grounds of appeal, out of which ground no.1 and 2 are the substantial grounds. In ground no.2, it has pleaded that the ld.CIT(A)has erred in holding that notice under section 148 of the Income Tax Act, 1961 issued by the AO was void ab initio, and therefore, assessment order is not sustainable. In ground no.1, Revenue has pleaded that the ld.CIT(A) has erred in deleting addition of Rs.43,09,98,

The order continues below.

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