SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

ITA 140/ALLD/2023Status: DisposedITAT Allahabad10 February 2025AY 2002-03Bench: the appellate authority during the course of first round of litigation, which has been remanded back by the Hon'ble ITAT in terms of order dated 09.11.2012, by observing that the return filed by the appellant in terms of letter dated 10.11.2008 as not a valid return in compliance to notice dated 11.02.2008 issued under section 148 of the Act, as the said letter was filed by the appellant after the time limit of 30 days provided to do so in terms of notice dated 11.02.208 issued under sectio21 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee did not file a valid return in response to the section 148 notice, thus no notice under section 143(2) was required. The additions made by the AO regarding freehold charges and capital gains were upheld due to lack of verifiable evidence from the assessee.

What were the facts?

The assessee filed a return for AY 2002-03, and later a notice under section 148 was issued. The assessee requested the earlier return be treated as a valid response. The Assessing Officer (AO) made additions regarding freehold charges and capital gains, which the assessee contested.

What were the issues?

Whether the proceedings are vitiated due to non-issuance of notice under section 143(2) and whether the additions for freehold charges and capital gains are justified.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 69C,Section 48

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(7)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ALLAHABAD ‘SMC’ BENCH, ALLAHABAD

Hearing: 14.11.2024Pronounced: 10.02.2025

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), under section 250 r.w.s. 254 of the Income Tax Act, 1961 on 26.10.2023. The grounds of appeal preferred by the assessee are as under:- “1. BECAUSE the CIT(A) has erred in law as well as on facts in dismissing the 'additional ground' relating to non-issuance of notice under section 143(2) of the Act, raised before the appellate authority during the course of first round of litigation, which has been remanded back by the Hon'ble ITAT in terms of order dated 09.11.2012, by observing that the return filed by the appellant in terms of letter dated 10.11.2008 as not a valid return

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 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →