TIME ADS AND PUBLICITY,KOCHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)
What did the Tribunal hold?
The Tribunal, considering that the original assessment was previously set aside to the AO, and upon the request of the assessee's representative which was not objected to by the Department's representative, decided to remand the appeal concerning the Section 148 assessment back to the file of the Assessing Officer. This remand is for the AO to decide the issue afresh in accordance with law.
What were the facts?
The assessee, an advertising partnership firm, filed its return for AY 2008-09, which was processed under Section 143(3). After a Section 148 notice and assessment, the CIT(A) dismissed the assessee's appeal. The assessee appealed to the ITAT, noting that the original assessment had previously been set aside by the Tribunal.
What were the issues?
Whether the appeal against the Section 148 assessment should be remanded to the Assessing Officer, similar to the earlier remand of the original assessment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM
O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 20.02.2024 for Assessment Year (AY) 2008-09.
Brief facts of the case are that the assessee is a partnership firm engaged in the business of advertisement. The return of income Time Ads and Publicity for AY 2008-09 was filed declaring income of Rs. 48,61,090/-. The said return of income was processed u/s. 143(3) of the Income Tax Act, 1961 (the Act). Subsequently a notice u/s. 148 was issued to the appellant and the assessment order came to be passed vide order dated 31.10.2014.
Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal.
Being aggrieved, the appellant is in appeal before us in the present appeal.
When the matter was called on, the learned A.R. submits that the original assessment was set aside to the file of the AO by this Tribunal vide order dated 28.08.2023. Therefore, the present appeal against the 148 assessment also may be remanded back to the file of the AO on the same lines.
The learned Sr. DR has not raised any serious objection to the request of the learned counsel for the assessee.
Having heard the rival submissions are of the considered opinion that in order to meet the ends of justice the matter requires remand to the file of the AO to decide the issue in the appeal in accordance with law taking into consideration the submissions made before his tribunal. We order accordingly.
More judgments on Section 148
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
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