KAMLESH KUKREJA, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

PDF · subscribers
ITA 119/RPR/2025Status: DisposedITAT Raipur01 January 2026AY 2016-17Bench: SHRI R. K. PANDA (Vice President), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)15 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the principle of substantial justice. The Tribunal quashed the reassessment proceedings because the approval for reopening the case under Section 151 was granted by the Principal Commissioner instead of the Principal Chief Commissioner, as required for reassessments initiated more than three years after the end of the relevant assessment year.

What were the facts?

The assessee's appeal was filed with a significant delay due to an outdated email ID on the income tax portal. The Assessing Officer made additions on account of alleged bogus purchases and commission for accommodation entries. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the reassessment proceedings are valid when the approval under Section 151 was obtained from an incorrect authority. Whether the additions on account of bogus purchases and commission are justified.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 69C,Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Kumar Agrawal
For Respondent: Dr. Priyanka Patel, Sr. DR

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

More judgments on Section 148

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

Recent GST High Court judgments

Search GST case law →