USMAN JAINUDDIN SHAIKH,BEED V. JURISDICTIONAL ASSESSING OFFICER, AURANGABAD

ITA 2355/PUN/2025

AI Insights

This case involves an appeal by Usman Jainuddin Shaikh against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The appeal was primarily concerned with the legality of the notice issued under section 148 and the subsequent orders under sections 148A(d) and 147. The assessee argued that these were invalid and without jurisdiction, citing a concession made by the Attorney General in a related Supreme Court case, which suggested that all cases for the assessment year 2015-16, where notice under section 148 was issued after April 1, 2021, should be dropped. The Tribunal found that the Commissioner had not adjudicated the additional legal grounds raised by the assessee and thus remanded the case for this purpose.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839821 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 12-10-2025
• Other Referred Cases: Rajiv Bansal
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARSHIT BARI VIRTUAL
• Assessee Lawyers: ANAND PARTANI VIRTUAL
• Keywords: Reopening of assessment
• Section: 147; 148

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणे में। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2355/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Usman Jainuddin Shaikh, H.No.52, Mangalnath Colony, Majalgaon, Beed – 431131. V s Jurisdiction Assessing Officer. PAN: ESXPS3693L Appellant/ Assessee Respondent /Revenue Assessee by Shri Anand Partani (Virtual) Revenue by Shri Harshit BAri-Addl.CIT(Virtual) Date of hearing 26/02/2026 Date of pronouncement 27/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2015-16 dated 14.08.2025 emanating from the Assessment Order passed under section 147 read with section 144B of the Income Tax Act, 1961 dated 25.04.2023. Printed from counselvise.com ITA No.2355/PUN/2025 for A.Y.2015-16 [A] 2 Submission of ld.AR : 2. Ld.Authorised Representative(ld.AR) for the Assessee filed a paper book. Ld.AR submitted that Assessee had raised additional legal grounds before ld.CIT(A) that ld.CIT(A) has not adjudicated those grounds. Ld.AR invited our attention to page no.42 of the paper book which is E-Acknowledgment. 2.1 Ld.AR submitted that as per the concession made by Attorney General before Hon’ble Supreme Court in the case of Rajiv Bansal, all the cases for A.Y.2015-16 wherein, notice u/s.148 was issued after 01.04.2021 needs to be dropped. Ld.AR submitted that based on the concession, proceedings for A.Y.2015-16 needs to be dropped. Ld.AR relied on the case laws filed in the paper book. Submission of ld.DR : 3. Ld.Departmental Representative(ld.DR) for the Revenue relied on the order of Assessing Officer and ld.CIT(A). Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, Assessee had filed return of income u/s.139(1) of the Act, Printed from counselvise.com ITA No.2355/PUN/2025 for A.Y.2015-16 [A] 3 for A.Y.2015-16 declaring total income at Rs.2,82,920/-. Notice u/s.148 was issued on 14.06.2021, based on the information displayed on Insight Portal of Income Tax Department which was forwarded by DCIT, Central Circle-4, Mumbai regarding search in the case of Shri Renukamata Multistate Urban Cooperative Credit Society Limited. 5. In this case, order u/s.148A(d) was passed on 25.07.2022, then, notice u/s.148 was issued on 25.07.2022. Assessee filed Return of Income in response to notice u/s.148 on 20.08.2022 declaring total income at Rs.2,82,920/- for A.Y.2015-16. Assessing Officer(AO) assessed the total income at Rs.88,93,115/-. Aggrieved by the assessment order, Assessee filed appeal before ld.CIT(A). 6. It is noted that Assessee had raised an additional legal ground vide letter dated 28.08.2024 filed electronically before ld.CIT(A). The said legal ground is as under: “Additional Ground 1: Under the facts and circumstances of the case and in the Law, the notice issued under section 148 under the Income Tax Act, 1961 “Act”) dated 25.07.2022 as well as order passed under section 148A(d) and 147 are bad, illegal, contrary to the law and without jurisdiction. The Printed from counselvise.com ITA No.2355/PUN/2025 for A.Y.2015-16 [A] 4 action of reopening of assessment for the year under consideration are barred buy time limitation. Additional Ground No.2 : Under the facts and circumstances of the case and in Law, the impugned notice issued under section 148 of the Act on 25.07.2022 is invalid and bad in law as it has been issued by JAO which is not in accordance with the Section 151A of the Act.” 7. It is noted that ld.CIT(A) has not adjudicated these legal grounds in his order. All the facts required to decide these grounds were available with ld.CIT(A), hence, it was mandatory for ld.CIT(A) to adjudicate these grounds. 8. In these facts and circumstances of the case, we set-aside the order of ld.CIT(A) to ld.CIT(A) for limited purpose of adjudication these Legal Grounds. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 9. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 27 February, 2026. Sd/- Sd/- ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 27 Feb, 2025/ SGR Printed from counselvise.com ITA No.2355/PUN/2025 for A.Y.2015-16 [A] 5 आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, / / TRUE COPY / / सहधयक रनिस्ट्रधर /Assistant Registrar आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "