INCOME TAX OFFICER, PAREL vs. N K FAMILY TRUST, LOWER PAREL

ITA 8969/MUM/2025Status: DisposedITAT Mumbai25 February 2026AY 2012-13Bench: us, at the outset, invited our attention to the Cross Objection raised by the Assessee whereby the Assessee has challenged the assumption of jurisdiction by the Assessing Officer under Section 148 of the Act which reads as under: "1. The Ld. CIT(A) ought to have appreciated that the reopening of1 pages
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What did the Tribunal hold?

The Tribunal noted that the Assessing Officer did not dispose of the Assessee's objections by way of a separate speaking order and proceeded to pass the assessment order. Following the judgment of the Hon'ble Bombay High Court in Kesar Terminals and Infrastructure Limited, the Tribunal quashed the Assessment Order.

What were the facts?

The Revenue preferred an appeal challenging the CIT(A)'s order deleting additions made by the Assessing Officer. The Assessee filed Cross-Objections challenging the validity of the Assessment Order. The Assessee contended that the Assessing Officer failed to dispose of objections to the reasons for reopening before passing the assessment order.

What were the issues?

Whether the assessment order passed under Section 143(3) read with Section 147 of the Income Tax Act is valid when the Assessing Officer failed to dispose of the Assessee's objections to the reasons for reopening by way of a separate speaking order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

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Income Tax Appellate Tribunal, “J (SMC

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal and Cross Objection pertain to Assessment Year 2012-2013. The Revenue has preferred appeal challenging the Order, dated 17/10/2025, passed by the Commissioner of Income

The order continues below.

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