ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. ASHOK KUMAR SINGHI, JAIPUR

ITA 942/JPR/2025Status: DisposedITAT Jaipur22 August 2025AY 2016-17Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) correctly set aside the assessment orders. The proceedings initiated under Section 148 were found to be not sustainable in view of the High Court's decision in Shyam Sunder Khandelwal v. ACIT, which quashed similar notices.

What were the facts?

The appeals relate to assessment years 2015-16 and 2016-17. The CIT(A) had allowed the assessee's appeals, setting aside the assessment orders. The notices for reassessment were issued under Section 153C of the Act, which were subsequently challenged.

What were the issues?

Whether reassessment proceedings initiated under Section 148 were valid when notices under Section 153C were issued based on seized material, and if the High Court's decision on similar notices affects the current proceedings.

Which sections of the Income-tax Act were involved?

Section 153C,Section 147,Section 148,Section 153A,Section 143,Section 139,Section 149,Section 151

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 941 & 942/JPR/2025

Hearing: 21/08/2025Pronounced: 22/08/2025

PER: Narinder Kumar, Judicial Member Both the above captioned appeals are being disposed of vide this common order, as same issue is involved and arguments have been advanced in the appeals simultaneously.

2.

Vide impugned orders dated 05.04.2025, Learned CIT(A) allowed two separate appeals filed by the assessee- respondent herein, relating to the assessment years 2015-16 & 2016-17, th

The order continues below.

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