GUNJAN RUNGTA,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 50/VNS/2022[2012-2013]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-2013
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Gunjan Rungta V. The Income Tax Officer Onkar Vatika Colony Ward 2(4) Padrauna, Kushinagar (U.P) Kushinagar Tan/Pan:Agmpr5334G (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Smt Amandeep Kaur, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 15.06.2022, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That During The Year Under Consideration The Assessee Had Purchased An Immovable Property For A Consideration Of Rs.30,50,000/-. To Examine This Transaction, The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. However, There Was No Response From The Side Of The Assessee To The Notice Under Section 148 Of The Act. Thereafter, The
For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Smt Amandeep Kaur, D.R
Section 147Section 148Section 69
1. BECAUSE the initiation of proceedings under section 147
of the Act, by the issuance of notice dated 27.03.2018 under section 148 of the Act, is wholly erroneous and void-ab-initio as the same has been invoked by the ACIT, Circle -II,
Gorakhpur, who was not having valid jurisdiction in the case of the appellant at that time
