HEENA RAMESHBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD
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. 2. 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 juri iction.
ITA Nos. 76 & 77/Ahd/2025
Asst. Year : 2013-14 & 2014-15
- 2–
4. The facts relevant for adjudication of this legal ground are as under:
Sr.
No.
Particulars
AY 2013-14
AY 2014-15
1
Date of Notice u/s 148 of the Act under TOLA 28.06.2021
28.05.2021
2
No. of days of surviving time available till
30.06.2021
3 days
34 days
3
Date of Providing information u/s 148A(b) of the Act
25.05.2022
27.06.2022
25.05.2022
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 Act
15.07.2022
12.08.2022
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 juri iction 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.
ITA Nos. 76 & 77/Ahd/2025
Asst. Year : 2013-14 & 2014-15
- 3–
1 Once the notice itself is time-barred, the entire reassessment proceeding is rendered invalid and without juri iction. Consequently, the assessments framed in both years are liable to be quashed.
2 Accordingly, we allow the appeals of the assessee on juri ictional 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. (SUCHITRA R. KAMBLE)
VICE-PRESIDENT
Ahmedabad; Dated 10.10.2025
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आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.