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IN THE INCOME TAX APPELLATE TRIBUNAL

AHMEDABAD “D” BENCH

Before: Shri T. R. Senthil Kumar, Judicial Member

And Shri. Narendra Prasad Sinha, Accountant Member

ITA Nos: 1935, 1936 and

1937/Ahd/2025

Assessment Year: 2015-16,

2016-17, 2017-18

Shree Suprinit Tradinvest The ITO

Private Limited. 75, Ward-4(1)(3),

Kamdhenu Complex, Vs Ahmedabad

Panjrapole, Ahmedabad,

Gujarat - 380015

PAN: AACCS6445A (Respondent)

(Appellant)

Assessee Represented: Shri. Deepak R. Shah, A.R.

Revenue Represented: Shri Rameshwar P. Meena, Sr. D.R.

Date of hearing : 15-04-2026

Date of pronouncement : 22 -04-2026

आदेश/ORDER

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These three appeals are filed by the Assessee as against separate

appellate orders dated 09.09.2025, 17.09.2025 and 17.09.2025 passed

by the Commissioner of Income Tax (Appeals), National Faceless Appeal

Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the

reassessment orders passed under section 147 r.w.s. 144B of the

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the

Assessment Years 2015-16, 2016-17 and 2018-19 respectively. Since

common issue of validity of reopening of assessment is involved in all

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ITA No: 1935, 1936 and 1937/Ahd/2025 2

Assessment Year: 2015-16, 2016-17, 2017-18

three cases, for the sake of convenience, the same are disposed of by

this common order.

2. At the outset, the learned A.R. Shri Deepak R. Shah appearing for

the assessee has raised a legal and jurisdictional issue that the

reassessment was made by the Assessing Officer by way of reopening

the assessment under section 147 of the Act. He also submitted before

us that pursuant to the judgment of the Hon’ble Supreme Court in the

case of Rajiv Bansal, the reassessments in the above case are time

barred and produced a chart being the time limit for issuance of section

148 notice for the three assessment years as follows:

Ass.Y. 2015-16:

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ITA No: 1935, 1936 and 1937/Ahd/2025 3

Assessment Year: 2015-16, 2016-17, 2017-18

Ass.Y. 2017-18:

Ass.Y. 2017-18:

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ITA No: 1935, 1936 and 1937/Ahd/2025 4

Assessment Year: 2015-16, 2016-17, 2017-18

3. In this regard, the Revenue was directed to get report from the

Assessing Officer. In compliance, the Assessing Officer given his

comments vide letter dated 08.04.2026.

4. We have heard rival submissions at length and perused the

materials available on record. The validity of issuance of 148 notice

during the extended time period as per Taxation and Other Laws

(Relaxation of Certain Provisions) Ordinance 2020 (hereinafter referred

as TOLA). In view of the Apex Court judgment in the case of Union of

India Vs. Ashish Agrawal reported in (2022) 444 ITR 1 (SC) wherein the

notice issued was to be treated as notice u/s. 148A(b) of the Act which

has come into the statute with effect from 01-04-2021.

4.1. The Hon’ble Supreme Court in the later judgment in the case of

Union of India Vs. Rajeev Bansal reported in (2024) 469 ITR 46 laid

down the law to consider such notice as valid notice or invalid notice

depending upon the surviving time left date of issuance of the notice

u/s. 148 of the Act r.w.s. 3(1) of TOLA up to 30-06-2021 and the

issuance of notice u/s.148 pursuant to the direction issued by the Apex

Court in the case of Ashish Agarwal.

4.2. The above Supreme Court Judgments were considered by the

Jurisdictional High Court in the case of Dhanraj Govindram Kella Vs.

ITO vide judgment dated 08-07-2025 in Civil Application No. 6387 of

2023 and held as follows:

"… 65. The alternative contention of the petitioner as to whether notices would be

valid notice or invalid notice considering ’surviving time’ between the date of the

issuance of notices under TOLA and 30th June, 2021 or not is required to be

considered and for that each matter has to be considered separately on the basis of the

facts of case considering the date of issuance of notices under section 148 under TOLA

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ITA No: 1935, 1936 and 1937/Ahd/2025 5

Assessment Year: 2015-16, 2016-17, 2017-18

by the Revenue and thereafter

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