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Facts
The assessee appealed against an order passed by the CIT(A) for AY 2016-17. The Assessing Officer (AO) issued a notice under section 148 of the Income-tax Act, 1961.
Held
The tribunal found that the notice issued by the AO under section 148 was time-barred. Consequently, the assessment proceedings were deemed void ab initio.
Key Issues
Whether the notice issued under section 148 of the Income-tax Act was within the prescribed limitation period.
Sections Cited
148, 250
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: 2016-17) K Vipul & Co., Income Tax Officer, Vs. Flat No.1001, Ward-1(2)(6), 10th Floor Anand Villa, Surat. Deepa Complex Adajan, Surat-395009. [PAN : AANFK4801A] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 21.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal has been filed by the Assessee against the order dated 19.06.2025 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2016-17.
The chronological facts required for adjudication of the case are as under:
Because of the legal fiction, the deemed 30.06.2021 show cause notice will also come in to effect from 2. After accounting for the exclusions, the 7 days Assessing Officer will have 1 day between 30.06.2001 and 30.08.2021 to issue notice u/s. 148 in new Regime. However as per the decision of Supreme Court in case of Union of India v. Rajeev Bansal-167 taxmann.com 70. where the period of limitation available Asst. Year : 2016-17 - 2– to the A.O., for passing an order cs 148A(d) is less than seven days, such remaining period shall be extended to seven days) 3. Time starts ticking for the Assessing Officer 06.06.2022 after receiving the response of the assessee which is on 4. The Assessing Officer will have 7 days from 13.06.2022 06.06.2022 to issue notice u 148 of 11 Act 1961 5. Notice u/s. 148 of the Act is issued on 29.07.2022 6. Issue of notice u/s.148 of the Act is delayed 46 days by 7 Status of Notice u/s.148 of the act Time barred 8 Status of Order u/s.148A(d) of the Act Time barred
Keeping in view the above undisputed facts, the notice issued by the Assessing Officer is time barred by limitation hence the assessment proceedings are treated as void ab initio. In the result, the appeal of the assessee is allowed.
The order is pronounced in the open Court on 21.01.2026.