ABDULLAH ABOOBECKER,THIRUVANANTHAPURAM vs. INCOME TAX OFFICER, WARD 1 (1), TRIVANDRUM

ITA 660/COCH/2025Status: DisposedITAT Cochin31 October 2025AY 2016-17Bench: IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The CIT(A) dismissed the assessee's appeal. The Tribunal noted that the CIT(A) had not adjudicated all grounds, specifically the pleas that the order under section 148A(d) was illegal due to insufficient response time and non-disposal of objections.

What were the facts?

The assessee, an individual, did not file a regular return of income for AY 2016-17. The AO issued notices under section 148A(b) and 148, subsequently completing the assessment under section 147 r.w.s. 144, treating cash deposits as unexplained money.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal, particularly concerning the validity of the proceedings initiated under section 148A due to alleged procedural deficiencies.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148A(b),Section 148A(d),Section 148,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI ANIKESH BANERJEE, JM

For Appellant: Shri V.M. Veeramani, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 30.10.2025Pronounced: 31.10.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC) dated 27.07.2025 for Assessment Year (AY) 2016-17. 2. Brief facts of the case are that the appellant is an individual. No regular return of income u/s. 139(1) of the Income Tax Act, 1961 (the Act) was filed for AY 2016-17. Subsequently, the AO issued notice u/s. 148A(b) of the Act on 08.03.2023 directing the appellant to file response on or before 14.04.2023 and the order u/s.

2 Abdullah Aboobeeker 148A(d) was passed on 29.03.2023 and notice u/s. 148 was issued on 29.03.2023. Subsequently, the assessment was completed u/s. 147 r.w.s. 144 on 28.03.2024 at a total

The order continues below.

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