TaxTMI 
TaxTMI 
2025 (11) TMI 1661
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....s been raised by the Ld. Counsel for the assessee pertains to the validity of the reassessment proceedings u/s. 148/147 of the Income Tax Act, 1961 (for short 'the Act') challenging the same that it is hit by the "1st proviso" to Section 147 of the Act. It is the contention of the Ld. Counsel that the reopening has been done in both these cases beyond the period of four years without recording any failure on the part of the assessee in disclosing fully and truly all material facts required for the assessment for that relevant assessment year. 5. I have carefully considered the submissions of the parties and the documents placed on record. That so far as legal ground regarding legal validity of the proceedings u/s. 147/148 of the Act is concerned, it is noted that as per reasons recorded for both the assessment years, the A.O has reopened the matters beyond the period four years and at the same time, there has been no failure brought on record on the part of the assessee in disclosing fully and truly all material facts required for assessment for both the relevant assessment years. In fact, there is no whisper even regarding any such failure on the part of the assessee. The A.O h....
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....ssessment proceedings after lapse of 4 years, Assessing Officer has to record his conclusion that there was failure on the part of assessee in not disclosing fully and truly all material facts necessary for assessment of that particular assessment year, which is not appearing from the reading of the Annexure i.e. reasons for issuance of notice. 7. Considering the aforementioned facts and circumstances of the case, reason assigned for issuance of notice and provisions mentioned therein, in the opinion of this Court, there was no reason/ground available with Assessing Officer to issue notice under Section 148 of the I.T. Act. Issuance of notice under Section 148 of the I.T. Act to petitioner is not in accordance with the first proviso to Section 147 of the I.T. Act, therefore, it is not sustainable, which is liable to be quashed and it is hereby quashed. 8. The writ petition is accordingly allowed." 7. Further, I find that ITAT, Raipur "DB" Bench in the case of the Avanindra Nath Agrawal Vs. DCIT, Circle-1(1), Raipur, ITA No. 128/RPR/2025, dated 22.07.2025 had dealt with the similar issue observing as follows: "4. At the same time, the department has fai....
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....ssessment year) : Provided that where an assessment under sub-section (3) of section 143 or this 'section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material fact necessary for his assessment, for that assessment year......" 6. That as evident as applicable to the assessment year in question i.e. A.Y.2012-13 wherein assessment has been completed for the relevant assessment year, no action shall be taken as per this provision after expiry of 4 years from the end of the relevant assessment year unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or ....
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....ertain power in an authority to be exercised in a particular manner, then that authority has to exercise its power following the prescribed manner (CIT Vs. Anjum M.H. Ghaswala; State of Uttar Pradesh Vs. Singhara Singh). Any exercise of power by statutory authorities inconsistent with the statutory prescription is invalid............. xxxx xxxx xxxx xxxx xxxx 32. A statutory authority may lack jurisdiction if it does not fulfil the preliminary conditions laid down under the statute, which are necessary to the exercise of its jurisdiction. (Chhotobhai Jethabhai Patel and Co. V. Industrial Court, Maharashtra Nagpur Bench). There cannot be any waiver of a statutory requirement or provision that goes to the root of the jurisdiction of assessment. (Superintendent of Taxes Vs. Onkarmal Nathmal Trust). An order passed without jurisdiction is a nullity. Any consequential order passed or action taken will also be invali....