ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. KALPANA KHATORIA , JAIPUR

ITA 946/JPR/2025Status: DisposedITAT Jaipur22 August 2025AY 2015-16Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the department issued notices u/s 153C in compliance with the High Court's decision. Therefore, the appeals filed by the department were held to be not maintainable as the department had already given effect to the High Court's decision.

What were the facts?

The assessee filed appeals against orders which set aside assessment orders for AY 2015-16 and 2016-17. The CIT(A) had allowed the assessee's appeals on the grounds that assessment orders u/s 147 of the Act did not survive in view of a High Court decision quashing notices u/s 148.

What were the issues?

Whether the department's appeals are maintainable when they have already complied with the High Court's decision that rendered the original assessment orders ineffective.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 153C,Section 153A,Section 153D,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. 946 & 947/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 in 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 Kalpana Khatori

The order continues below.

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