Ankitkumar Bharatbhai Patel vs The ITO, Ward-4(1)(1) Ahmedabad

Parties Involved

Facts Summary

The assessee did not file the original return for the Assessment Year 2017-18. Based on information from the Investigation Wing regarding cash deposits made during the demonetization period, a notice under section 148 was issued on 30-06-2021. Following the Supreme Court decision in the Ashish Agrawal case, the Assessing Officer issued a fresh notice under section 148 on 23-07-2022. The assessment was completed on 18-04-2023, assessing the total income at Rs. 5,30,470/- (including Rs. 2,51,000/- cash deposit and returned income of Rs. 2,79,470/- under section 139(4) of the Act). The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 12-06-2025, which was dismissed without adjudicating the grounds on merits.…

Legal Issues

• 1. Whether the fresh notice under section 148 is time-barred as it is beyond the 'surviving period of limitation'?
• 2. Whether the reopening is barred by limitation under section 149-TOLA?
• 3. Whether the reassessment proceedings are bad in law due to invalid sanction under Section 151?
• 4. Whether the delay in filing the appeal should be condoned?
• 5. Whether the addition under section 69A r.w.s. 115BBE in respect of nominal cash deposits is justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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