SALIMUDIN KALUMIYA MASHHADI,BHARUCH vs. INCOME TAX OFFICER, WARD-1(4), BHARUCH
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
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This is an appeal filed against the order dated 12-02- 2024 passed by CIT(A)/Addl/JCIT(A)-1, Jaipur for assessment year 2011-12. 2. The ld. A.R. submitted that the notice u/s 148 of the Act is issued on 07-04-2018 for A.Y. 2011-12 to the assessee which is beyond the period of 6 years. The Ld. AR pointed out page no. 12 Asst. Year : 2011-12 - 2–
We have heard both the parties and perused the material available on record. It is pertinent to note that notice was issued on 07-04-2018 as per the extracts of the Income Tax Portal, therefore the plea of the Ld. DR does not sustain that the notice issued u/s 148 of the Act is within six years. The contention of the ld. A.R. appears to be correct. Hence, the assessment itself is void ab initio.
In the result, the appeal of the assesse is allowed. Order is pronounced in the open Court on 23.01.2026 (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER Surat; Dated 23/01/2026 ak
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. आयकर आयु" अपील
( ( ( ( ) / The CIT(A)- िवभागीय "ितिनिध अिधकरण अपीलीय आयकर 5. , , , , , /DR,ITAT, Surat, गाड! फाईल 6. / / / / Guard file. आदेशानुसार/ BY ORDER,सहायक पंजीकार (Asstt.