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1 result for “penalty u/s 271”+ Section 151Aclear

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Mumbai20Chandigarh8Delhi8Kolkata7Pune5Jaipur4Raipur4Lucknow3Chennai3Visakhapatnam2Ahmedabad2Rajkot1Hyderabad1

Key Topics

Section 149(1)(b)7Section 1485Section 1515Section 151A2

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 646/RJT/2025[2016-17]Status: DisposedITAT Rajkot12 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

For Appellant: Shri Ramesh M. Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. Sr. DR
Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 151Section 151(1)
Section 151A
Section 250

151A and CBDT Notification No. 18/2022 dated 29.03.2022 explicitly brought the issuance of notice under section 148 within the mandatory scope of the Faceless Scheme (NaFAC). The issuance of the notice by the Jurisdictional AD after 29.03.2022 constitutes an action performed without jurisdiction, 6. Jurisdictional Error in Deciding Own Jurisdiction (Section 124): The AG erred in disposing of the Appellant