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INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
Narinder Kumar, JM, Rathod Kamlesh Jayantbhai, AM
Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur – Appellant
Versus
Manoj Bahl Vision Gems Pvt. Ltd., Malviya Nagar, Jaipur – Respondent
| Table of Content |
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| 1. the appeal challenges the sustainment of notice under section 148 based on procedural grounds. (Para 1 , 2 , 3) |
| 2. the court examines the maintainability of the appeal in light of notice issuance. (Para 4 , 5) |
| 3. the court relies on prior decisions to determine the legality of actions taken by the tax department. (Para 6 , 7) |
Date of Pronouncement: 06/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member Present appeal has been filed by the department, challenging order dated 15.01.2025, passed by Learned CIT(A), relating to the assessment year 2012-13, whereby the appeal filed by the assessee, challenging assessment order dated 25.11.2019, was allowed and the assessment order was set aside , while observing that notice u/s 148 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), was not sustainable legally in view of decision by the Hon’ble High Court in Shyam Sunder Khandelwal vs. Assistant Commissioner of Income Tax , (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019.
With the appeal, an application seeking condonation of delay came to be filed. The ground for condonation of delay is that the copy of the impugned o
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