MADHUBEN NAROTTAMBHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI

ITA 967/SRT/2024Status: DisposedITAT Surat28 February 2025AY 2012-13Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessment framed under section 143(3) r.w.s. 147 of the Act was not sustainable due to the absence of a mandatory notice under section 143(2) of the Act. Relying on various judicial pronouncements, it was stated that this defect cannot be cured under section 292BB of the Act.

What were the facts?

The assessee, a senior citizen, deposited Rs. 2,79,842/- in her bank account. The Assessing Officer (AO) reopened the assessment under section 147 and made an addition of Rs. 3,38,449/-, determining the total income at Rs. 3,38,320/- against the returned income of Rs. 370/-. The CIT(A) upheld the AO's order.

What were the issues?

Whether the assessment framed under section 143(3) r.w.s. 147 of the Act is sustainable in the absence of a notice under section 143(2) of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 143(2),Section 142(1),Section 271(1)(c),Section 292BB

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Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH

Hearing: 27/02/2025Pronounced: 28/02/2025

PER BIJAYANANDA PRUSETH, AM: This appeal by assessee emanates from the order dated 07.08.2024, passed by the Learned Addl./JT-Commissioner of Income-tax(Appeals)-5, Mumbai u/s 250 of the Income-tax Act, 1961 (for short, ‘the Act’) for assessment year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer (AO for short) u/s 143(3) r.w.s. 147 of the Act dated 03.12.2019. Grounds of appeal raise by the asses

The order continues below.

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