IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

ITA 7300/MUM/2025Status: DisposedITAT Mumbai11 February 2026AY 2015-161 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notices issued under Section 148 of the Act and the consequential assessment orders were null and void due to being time-barred. Consequently, the legal grounds of appeal were allowed.

What were the facts?

The assessee's appeals concerned reassessment orders for AYs 2013-14, 2014-15, and 2015-16. The primary contention was that the reopening of assessment and subsequent notices were time-barred and invalid.

What were the issues?

The key issues were whether the reassessment notices were issued within the prescribed time limits, considering the Supreme Court's rulings on the transition period for reassessments, and if the reopening was based on valid grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151A

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Before: SHRI NARENDRA KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Shri Ketan Vajani, CA
For Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Hearing: 22.01.2026Pronounced: 11.02.2026

PER BENCH :- The above captioned appeals preferred by the assessee emanate from the orders passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to assessment orders u/s. 147of the Income- tax Act, 1961 [hereinafter referred to as “Act”] for the Assessment Years

P a g e | 2 ITA No. 7298, 7299& 7300/Mum/2025 A.Y. 2013-14, 2014-15 & 2015-16 Impressive Trading Pvt Ltd., Mumbai [A.Ys.] 2013-14, 2014-15 & 2015-16.Since t

The order continues below.

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