NAYANABEN VIJAYKUMAR LAKUM ,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD 1(8), BHAVNAGAR, BHAVNAGAR

The Ld.CIT(A) erred in law as well as on facts in upholding reopen of assessment u/s.147 rws 144 of the Act. Asst. Year : 2012-13 - 2–

The Ld.CIT(A) erred in law as well as on facts appeal dismissing only on limitation grounds without considering the merits.

The Ld.CIT(A) erred in law as well as on facts upholding reopening of assessment u/s.147 rws 144 which was time barred.

The Ld.CIT(A) erred in law as well as on facts in upholding validity of notice issued u/s.148 which was issued manually and without DIN.

The Ld.CIT(A) erred in law as well as on facts without given any further opportunity being heard.

In the appeal pertaining to the Assessment Year 2018-19, the notice u/s.148 of the Act has been issued on 29.07.2022. As per the provisions of section 151 of the Act, the sanction of issue of notice u/s.148 of the Act has to be by the Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General if more than 3 years have elapsed from the end of the relevant Assessment Year. Since the approval has been given by the Principal Commissioner in this case, the fact of which has not been disputed by the Revenue, we hold that notice issued by the Revenue is initiated, and hence the subsequent proceedings are hereby treated as null and void.

In the result, the appeal filed by the assessee is allowed.

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.