MAHAVIR AGRO INDUSTRIES,NAVSARI V. ITO, WARD 3, NAVSARI

ITA 284/SRT/2025

AI Insights

Mahavir Agro Industries appealed against an order passed under section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2015-16. The primary contention was the legality of a notice issued under section 148 of the Act, which the assessee argued was barred by limitation. The Tribunal examined the notices issued for the relevant assessment year and found them to be in violation of the limitation period as established in the cited Gujarat High Court decision. As a result, the Tribunal quashed the notice and the subsequent order by the AO, rendering the other issues raised in the appeal academic.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780066 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 04-03-2025
• Other Referred Cases: Narendra Maganlal Purohit Vs. DCIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: RAJESH UPADHYAY
• Keywords: Reopening of assessment
• Section: 148

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 284/SRT/2025 Assessment Year: 2015-16 Mahavir Agro Industries C/1, B-456/2, New DIDC, Kabilpor, Navsari - 396445 PAN – AALFM6648R Vs ITO, Ward – 3 Room No. 206, 2nd Floor, Income tax Office, Charpool, Awabaugh, Navsari. (Appellant) (Respondent) Assessee by Sh. Rajesh Upadhyay, AR Revenue by Shri Ajay Uke, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 10.01.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2015-16. 2. At the very outset, Ld. AR has pressed legal ground wherein it was submitted that the notice issued by the revenue u/s 148 of the Act is barred by limitation and in this regard relied upon the decision of Hon’ble Gujarat Printed from counselvise.com 2 ITA No. 284/SRT/2025 Mahavir Agro Industries, Surat. High Court in the case of Narendra Maganlal Purohit Vs. DCIT. 3. We have heard the counsels for both the parties, perused the material placed on record, judgements cited before us and also the orders passed by the revenue authorities. From the records we noticed that for the year under consideration the initial notice u/s 148 of the Act was issued on 12.05.2021 and thereafter in consequence judgement of Hon’ble Supreme Court in the case of Union of Narendra Maganlal Purohit Vs. DCIT. Another notice u/s 148 of the Act was issued on 28.03.2022. Since the facts of the present case are identical with the facts contained in the case of Narendra Maganlal Purohit Vs. DCIT decided by Hon’ble Gujarat High Court. Therefore while relying upon the decision of Hon’ble Gujarat High Court in the case of Narendra Maganlal Purohit Vs. DCIT, we held that the notice issued by the revenue u/s 148 of the Act is clearly bared by limitation and thus bad in law and thus consequently order passed by the AO stands quashed. 4. Since we have allowed legal ground with regard to reopening of assessment u/s 148 of the Act. Therefore other grounds raised by the assessee have become academic and are kept open. Printed from counselvise.com 3 ITA No. 284/SRT/2025 Mahavir Agro Industries, Surat. 5. In the result the appeal filed by the assessee stands partly allowed. Order pronounced in the open court on 09/10/2025 Sd/- Sd Sd/- (OM PRAKASH KANT) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Surat: Dated: 09p/10/2025 KRK, Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Surat Printed from counselvise.com "