SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

ITA 772/JPR/2025Status: DisposedITAT Jaipur18 September 2025AY 2010-11Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the service of notice under Section 148 is a jurisdictional prerequisite for reassessment. Since the notice was not properly served on the assessee, the reassessment order was invalid. Consequently, the penalty order also did not survive.

What were the facts?

The assessee did not file an income tax return. Notices under Section 148 were issued but returned undelivered. The assessment was completed ex-parte under Section 144 read with Section 147, making additions for credit card payments and contract receipts. The CIT(A) upheld the additions and directed penalty proceedings.

What were the issues?

Whether the reassessment proceedings are valid when the notice under Section 148 was not properly served on the assessee. Whether the penalty under Section 271(1)(c) can be sustained if the assessment order is invalid.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 271(1)(c),Section 69A

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 771 & 772/JP/2025

For Appellant: Shri P. C. Parwal, CA jktLo dh vksj ls@
Hearing: 21/08/2025Pronounced: 18/09/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

These two appeals are filed by the assessee aggrieved from the order of National Faceless Appeal Centre, Delhi [ for short ‘NFAC/CIT(A)’] for the assessment year 2010-11 dated 24.03.2025 & 26.03.2025. That order dated 24.03.2025 was passed by ld. CIT(A) because the assessee challenged the order of assessment passed on dated 22.12.2017 u/s 144 r.w.s. 147 and ord

The order continues below.

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