DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, PATNA, C.R. BUILDING, PATNA vs. DEEPSHREE PROPERTIES PVT. LTD., SAGUNA KHAGAUL DANAPUR PATNA

ITA 239/PAT/2023Status: DisposedITAT Patna08 January 2025AY 2018-19Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)15 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(A) held the entire assessment proceedings to be null and void, agreeing that the AO had traveled beyond jurisdiction by not invoking Section 153C. The Tribunal found that the CIT(A) did not adjudicate all issues on merit and that the matter required further examination.

What were the facts?

The Assessing Officer (AO) made additions to the assessee's income based on a survey operation and a search in another group's case. The assessee argued that the assessment should have been completed under Section 153C of the Income Tax Act, not Section 143(3).

What were the issues?

Whether the AO correctly invoked Section 143(3) instead of Section 153C for the assessment, and whether the additions made were sustainable on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C,Section 69C,Section 69A,Section 133A

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

The present appeal emanates from the order u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’), passed by the Ld. Commissioner of Income Tax (Appeals), Patna-3 [hereafter ‘the Ld. CIT(A)’], vide order dated 22.05.2023. This appellate order is against the order u/s 143(3) of the Act dated 19.04.2021, passed by the Ld. AO.

1.

2 In this case, the assessee filed its return of income for AY

The order continues below.

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