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Facts
The assessee filed two appeals challenging assessment orders for AY 2013-14 and 2014-15. The primary grievance was that the notice u/s 148 of the Act was issued beyond the limitation period prescribed by Section 149.
Held
The Tribunal held that the notices u/s 148 of the Act were indeed issued after the expiry of the limitation period for both assessment years. Therefore, the reassessment proceedings were without jurisdiction.
Key Issues
Whether the reassessment notices u/s 148 of the Income Tax Act, 1961, were issued within the limitation period as prescribed by Section 149 of the Act.
Sections Cited
250, 68, 148, 149, 148A(b), 148A(d)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-MS. SUCHITRA R. KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
These two appeals have been filed by the Assessee against the separate orders of even dated 14.11.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Years 2013-14 & 2014-15.
Since common issues are involved in both the appeals, these were heard together and are being disposed of by this consolidated order.
The assessee has raised multiple grounds challenging the reopening of assessment, the additions made u/s 68 of the Act, and other consequential aspects including interest and penalty. However, the primary grievance of the assessee is that the notice issued u/s 148 of the Act is barred by limitation, and hence the entire assessment framed pursuant to such notice is without jurisdiction.
& 77/Ahd/2025 Heena Rameshbhai Patel Vs. ITO Asst. Year : 2013-14 & 2014-15 - 2– 4. The facts relevant for adjudication of this legal ground are as under:
Particulars AY 2013-14 AY 2014-15 Sr. No. 1 Date of Notice u/s 148 of the Act under TOLA 28.06.2021 28.05.2021 2 3 days 34 days No. of days of surviving time available till 30.06.2021 3 Date of Providing information u/s 148A(b) of 25.05.2022 25.05.2022 the Act 27.06.2022 27.06.2022 4 Due Date of Reply 08.07.2022 08.07.2022 5 Date of Order u/s 148A(d) of the Act 29.07.2022 24.08.2022 6 Date of Issuance of Notice u/s 148 of the Act 30.07.2022 25.08.2022 7 Last date of issuance of notice u/s 148 of the 15.07.2022 12.08.2022 Act
The Ld. AR, pointing out the details above, contended that the notices u/s 148 of the Act were issued beyond the limitation period laid down in Section 149 of the Act. Therefore, the Assessing Officer had no valid jurisdiction to reopen the assessments. The entire reassessment proceedings are void and deserve to be quashed.
The Ld. DR, on the other hand, relied on the orders of the Revenue Authorities, but could not dispute the fact that the notices were issued after the expiry of the permitted time under law.
We have heard both the parties and perused the material available on record. It is undisputed fact that:-
• For AY 2013-14, the notice u/s 148 was issued on 30.07.2022, whereas the last date to issue such notice was 15.07.2022. • For AY 2014-15, the notice was issued on 25.08.2022, while the deadline was 12.08.2022.
Therefore, in both cases, the notices were issued after the expiry of the limitation period prescribed under Section 149 of the Act.
& 77/Ahd/2025 Heena Rameshbhai Patel Vs. ITO Asst. Year : 2013-14 & 2014-15 - 3– 7.1 Once the notice itself is time-barred, the entire reassessment proceeding is rendered invalid and without jurisdiction. Consequently, the assessments framed in both years are liable to be quashed.
7.2 Accordingly, we allow the appeals of the assessee on jurisdictional grounds and quash the reassessment orders. As we are allowing the appeals on this legal issue, we are not adjudicating other grounds raised on merits.
In the result, both appeals of the assessee are allowed.
The order is pronounced in the open Court on 10.10.2025.