ITO 5 (2), INDORE vs. SHRIKAPIL RATHI, INDORE

PDF · subscribers
ITA 43/IND/2021Status: DisposedITAT Indore27 December 2022AY 2011-127 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT dismissed the Revenue's appeal, affirming the CIT(A)'s decision to quash the reassessment order. The tribunal ruled that the reassessment was invalid because the AO failed to issue a mandatory notice under Section 143(2) after the assessee filed a return in response to the Section 148 notice, as per Supreme Court precedent.

What were the facts?

During a search on Keti Group, information was found that the assessee provided accommodation entries and received commission. The AO initiated reassessment under Section 148, adding a significant amount to the assessee's income. The CIT(A) subsequently deleted this addition, prompting the Revenue to appeal.

What were the issues?

The primary legal issue was the validity of reassessment proceedings initiated under Section 147/148 when the AO failed to issue a notice under Section 143(2) after the assessee filed a return in response to the Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 143(3),Section 143(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, INDORE BENCH, INDORE

Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI

Hearing: 11.11.2022Pronounced: 27/12/2022

Heard together (2 matters)

I.T.A. No. 43/Ind/2021
CO No.35/Ind/2021

Read from the judgment's own cause title. This page is filed under one of them.

आदेशकी�ितिलिपअ�ेिषत / Copy of Order Forwarded to:- 1. राज�/ Revenue 2. आवेदक / Assessee 3. संबंिधतआयकरआयु#/ Concerned CIT 4.आयकरआयु#- अपील / CIT (A) 5. िवभागीय�ितिनिध,आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड)फाइल / Guard file. By order UE COPY

Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore

Date 1. Draft dictated on 19.12.2022 2. Draft placed before the author 20.12.2022 3. Draft placed before the other Member 4. Approved Draft comes to the Sr.PS/PS 5. Order uploaded on 6. File sent to the Bench Clerk 7. Date on which file goes to the Head Clerk. 8. Date on which file goes to the AR 9. Date of dispatch of Order.

More judgments on Section 148

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

Recent GST High Court judgments

Search GST case law →