RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

ITA 304/PAT/2024Status: DisposedITAT Patna17 March 2025AY 2017-18Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the notice u/s 148 was validly issued, its service was not proven, which is a procedural requirement for assessment. The Tribunal set aside the orders of the AO and CIT(A) and directed the AO to serve the notice u/s 148 and make a fresh assessment after allowing the assessee to file a return and present their submissions.

What were the facts?

The assessee deposited Rs. 30,50,000 in their bank account, explaining it as a gift from their father. The Assessing Officer (AO) disbelieved this explanation and made additions to the income. The assessee argued that the reassessment proceedings were vitiated due to non-service of notice u/s 148 and lack of mandatory notice u/s 143(2).

What were the issues?

Whether the reassessment proceedings are valid in the absence of proper service of notice u/s 148 and mandatory notice u/s 143(2). Whether the additions made by the AO were justified based on the evidence presented.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 143(2),Section 144,Section 250,Section 115BBE,Section 69A,Section 292BB

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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated I.T.A. No.: 304/PAT/2024 Assessment Year: 2017-18 Ranjeet Singh. 10.01.2024, which has been passed against the assessment order u/s 147/143(3) of the Act, dated 09.12.2019. 2. The assessee is in appeal before the Tribunal raising the following grounds of appe

The order continues below.

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