G D Mother Educational Society vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The case involves three appeals filed by G D Mother Educational Society against the assessment orders passed by the Commissioner of Income Tax for the assessment years 2018-19, 2019-20, and 2020-21. The assessee had initially filed an application for condonation of delay in filing the appeals, which were dismissed by the Commissioner of Income Tax (Appeals) as time-barred. The assessee argued that the delay was due to a survey conducted on 17.09.2020 and the subsequent issuance of a notice under section 148 on 30.06.2021, leading to the reassessment order on 31.03.2022. The assessee contended that the reassessment orders were invalid as they were issued under the old provisions of section 148, which were no longer applicable after 01.04.2021. The Commissioner of Income Tax (Appeals) dismissed the appeals, treating them as redundant. The assessee further sought permission to raise additional grounds of appeal, which were allowed by the Tribunal.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?
• 2. Whether the reassessment orders passed under section 143(3) read with section 147 are valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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