SALIMUDIN KALUMIYA MASHHADI,BHARUCH V. INCOME TAX OFFICER, WARD-1(4), BHARUCH

ITA 306/SRT/2024

AI Insights

The case involves an appeal by Salimudin Kalumiya Mashhadi against the order passed by the CIT(A)/Addl/JCIT(A)-1, Jaipur for the assessment year 2011-12. The primary contention was regarding the validity of a notice issued under section 148 of the Income Tax Act, which was claimed to be issued beyond the statutory time limit. The appellant argued that the notice was issued on 07-04-2018, which is beyond the six-year period allowed for reopening an assessment. The respondent contested that the notice was issued within the time limit on 23.03.2018. However, the tribunal upheld the appellant's claim based on the evidence from the Income Tax Portal, leading to the conclusion that the assessment was void ab initio.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831714 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-03-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: PARAS F. JAIN
• Section: 148

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.306/SRT/2024 (Assessment Year: 2011-12) Salimudin Kalumiya Mashhadi, Matkampura, Saiyad Wad, Bharuch-Gujarat-392012 PAN :AOWPM1344R Vs. The ITO, Ward-1(4), Bharuch-356069 (Appellant) .. (Respondent) Appellant by : Shri Paras F. Jain, C.A. Respondent by: Ms. Namita Patel, Sr. D.R. Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 12-02- 2024 passed by CIT(A)/Addl/JCIT(A)-1, Jaipur for assessment year 2011-12. 2. The ld. A.R. submitted that the notice u/s 148 of the Act is issued on 07-04-2018 for A.Y. 2011-12 to the assessee which is beyond the period of 6 years. The Ld. AR pointed out page no. 12 of the paper book thereby giving the extract of the Income Tax Portal. Thus, the reopening itself is time barred. The ld. D.R. submitted that the notice was issued on time that is on 23.03.2018. Printed from counselvise.com ITA No. 306/Srt/2024 Salimudin Kalumiya Mashhadi Vs. ITO Asst. Year : 2011-12 - 2– 3. We have heard both the parties and perused the material available on record. It is pertinent to note that notice was issued on 07-04-2018 as per the extracts of the Income Tax Portal, therefore the plea of the Ld. DR does not sustain that the notice issued u/s 148 of the Act is within six years. The contention of the ld. A.R. appears to be correct. Hence, the assessment itself is void ab initio. 4. In the result, the appeal of the assesse is allowed. Order is pronounced in the open Court on 23.01.2026 Sd/- Sd/- Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER Surat; Dated 23/01/2026 ak आदेश की \u0007ितिलिप अ ेिषत/ / / /Copy of the Order forwarded to : 1. अपीलाथ\u0011 / The Appellant 2. \u0007\u0012थ\u0011 / The Respondent. 3. संबंिधत आयकर आयु\u001a / Concerned CIT 4. आयकर आयु\u001a ) ) ) ) अपील ( ( ( ( / The CIT(A)- 5. िवभागीय \u0007ितिनिध , , , , आयकर अपीलीय अिधकरण , , , , /DR,ITAT, Surat, 6. गाड! फाईल / / / / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "