EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1108/HYD/2025Status: DisposedITAT Hyderabad24 September 2025AY 2017-1866 pages
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What did the Tribunal hold?

The Tribunal held that the notices issued under Section 148 were bad in law as the Assessing Officer had not fulfilled the conditions laid down under Section 149(1)(b) and that the sanction granted under Section 151 was mechanical, indicating a non-application of mind by the approving authority.

What were the facts?

The assessee's appeals arise from assessment orders passed after search and seizure operations. The primary issue concerns the validity of notices issued under Section 148 of the Income Tax Act, which the assessee argued were issued without jurisdiction and in contravention of prescribed conditions.

What were the issues?

The key legal issues were the validity of the Section 148 notices due to non-compliance with Section 149 and the mechanical granting of sanction under Section 151 by the approving authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 149,Section 151

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Cases cited in this judgment(1)Show list

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  • 237 Taxmann.com 378
    237 Taxmann.com 378
    7 citing

Income Tax Appellate Tribunal, Hyderabad DB-B‘Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
For Respondent: Dr. Sachin Kumar, Sr. AR
Hearing: 03/09/2025

Per Bench:

These five appeals by the assessee are directed against the separate orders dated 20/06/2025, 21/06/2025, 23/06/2025, 25/06/2025 and 15/07/2025 respectively of the learned CIT (A)-11, Hyderabad for the A.Ys.2015-16 to 2019-20 arising from the assessment order passed u/s 143(3) r.w.s. 147 of the Act, pursuant to the search & seizure operations dated 04/01/2023 in case of Exel Group of Companies including the assessee for the A.Ys 2014-15 to 2019-20 respectively. Since common issued are raised in these group o

The order continues below.

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