JASWANT N. SONI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1, INTL. TAXN. , AHMEDABAD

ITA 1372/AHD/2024Status: DisposedITAT Ahmedabad25 February 2026AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order passed u/s 147 r.w.s. 144 was void ab initio because the mandatory notice u/s 143(2) was not issued after the assessee filed a return in response to the notice u/s 148. The Tribunal rejected the revenue's contention that framing the assessment u/s 144 dispensed with the need for a 143(2) notice. Consequently, the penalties levied u/s 271(1)(c) and 271F were also deleted.

What were the facts?

The assessee filed three appeals for AY 2013-14: against an assessment order u/s 147 r.w.s. 144, which made an addition of Rs. 1,79,90,500/- u/s 69, and two penalty orders u/s 271(1)(c) and 271F. The assessee raised additional grounds challenging the validity of the assessment for non-issuance of notice u/s 143(2) after filing a return in response to a notice u/s 148.

What were the issues?

Whether the assessment order framed u/s 147 r.w.s. 144 is void ab initio due to the non-issuance of a mandatory notice u/s 143(2) after the assessee filed a return in response to a notice u/s 148.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144C(5),Section 271(1)(c),Section 271F,Section 69,Section 148,Section 143(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 441 ITR 722
    441 ITR 722 · 2022 · SC
    162 citing
  • 134 Taxmann.com 307
    134 Taxmann.com 307 · 2022 · SC
    53 citing

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-MS. SUCHITRA R. KAMBLE&

For Appellant: Shri M.S. Chhajed, AR
For Respondent: Shri Sher Singh, CIT (DR) &, Shri Pradeep Sharma, Sr. DR
Hearing: 17.12.2025Pronounced: 25.02.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

-

These three appeals have been preferred by the assessee against separate orders passed by the lower authorities for Assessment Year 2013–14. The first appeal is directed against the order dated 20.01.2023 passed by the Income-tax Officer, Ward-1, International Taxation, Ahmedabad u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the Assessing Officer gave effect to the directions issued by the Dispute Resolution Panel u/s 144C(5) of the Act. The second appeal is directed against t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →