ASHISH MANSUKHLAL GOKANI,MITHAPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI
In the result, appeal filed by the assessee is allowed
ITA 483/RJT/2025[2013-14]Status: DisposedITAT Rajkot28 Nov 2025AY 2013-14
Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.483/Rjt/2025 िनधा"रण वष"/Assessment Year : 2013-14 बनाम Ashish Mansukhlal Gokani Commissioner Of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), / Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (Nfac), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (Adb), Jam-Khambhaliya, Gujarat – 361305] "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappg2259N (अपीलाथ"/Appellant) (""थ"/Respondent)
For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139Section 147Section 148Section 151Section 250(6)Section 271BSection 68
Section 148 as well as Learned
Commissioner of Appeals (NFAC) erred by not considering the facts and submissions regarding the notice issued beyond the time limit prescribed under the Income Tax Act, rendering the reassessment proceedings invalid.
(5)
Learned A.O. erred in law as well as on facts making assessment u/s. 147 r.w.s 144
r.w.s. 144B