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Facts
The assessee's appeal was filed against an order for assessment year 2011-12. The primary contention was that the notice under section 148 of the Income Tax Act was issued beyond the period of 6 years from the relevant assessment year.
Held
The Tribunal found that the notice under section 148 was indeed issued beyond the six-year period, based on the provided extract from the Income Tax Portal. Consequently, the assessment was deemed void ab initio.
Key Issues
Whether the reopening of assessment under section 147/148 was time-barred, rendering the assessment void ab initio.
Sections Cited
148, 143(3)
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-
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.
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 of the paper book thereby giving the extract of the Income Tax Portal. Thus, the reopening itself is time barred. The ld. D.R. submitted that the notice was issued on time that is on 23.03.2018. Salimudin Kalumiya Mashhadi Vs. ITO 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