NITIN CHATURBHUG GARG,MUMBAI vs. ITO WARD 41(3)(3), MUMBAI

ITA 2568/MUM/2025Status: DisposedITAT Mumbai13 February 2026AY 2010-11Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the service of a valid notice under section 147 is the foundation for initiation of reassessment and a condition precedent for its validity. If the notice under section 148 was not served validly, the same cannot be cured. In this case, the revenue failed to substantiate the validity of the service of notice for AY 2009-10. For AY 2010-11, the notice was affixed on an address other than the one on record for the assessee.

What were the facts?

The appeals were preferred by the assessee challenging the order of the CIT(A)/NFAC for AY 2009-10 & 2010-11. The assessment was framed under section 144 r.w.s. 147 of the Income Tax Act, 1961. The assessee claimed that the notice under section 148 for reopening was not validly served, making the entire proceedings void. The assessee also raised issues regarding the jurisdiction of the Assessing Officer.

What were the issues?

Whether the reassessment proceedings are valid when the notice under Section 148 was not validly served on the assessee and whether the assessment was framed by a non-jurisdictional AO.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 142(1),Section 143(3),Section 143(2),Section 69C,Section 282(1)(b),Section 127(1),Section 292B

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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM

For Appellant: Shri Nikhil Natekar, AR
For Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Pronounced: 13.02.2026

Heard together (2 matters)

I.T.A. No. 2569/Mum/2025
I.T.A. No. 2568/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Arun Khodpia, AM: The captioned appeals are preferred by the assessee challenging the order of Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi (in short “Ld. CIT(A)”, dated 12.02.2025 and 18/02/2025 for the Assessment Years (AY) 2009-10 & 2010-11 respectively, which in turn arises

ITA No. 2569 & 2568/Mum/2025 Nitin Chaturbhug Garg from the assessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (the Act) dated 25.03.2015 and 24.02.2016, respecti

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