Haseeb Mohammed Iqbal Shaikh Vs ITO (ITAT Mumbai)
The appeal was filed by the assessee against the reassessment order dated 17.12.2024 passed under section 147 read with section 144C(13) of the Income-tax Act, 1961, pursuant to directions issued by Dispute Resolution Panel-1, Mumbai under section 144C(5), for Assessment Year (AY) 2016–17.
The assessee raised multiple grounds challenging the validity of the reassessment proceedings as well as additions made under sections 69, 69A, and 56(2)(vii)(b) of the Act. In addition, the assessee filed an application for admission of additional grounds, which went to the root of jurisdiction and limitation. These additional grounds included contentions that the notice issued under section 148 was time-barred, was issued by an officer lacking jurisdiction, and that the final assessment order was barred by limitation.
The Tribunal admitted the additional grounds, noting that they involved pure questions of law concerning jurisdiction. The factual position, as recorded in the draft assessment order, DRP directions, and final assessment order, was undisputed. The assessee was a non-resident individual during the relevant assessment year. He had not originally filed a return of income, and reassessment proceedings were initiated alleging escapement of income amounting to ₹64,18,104.
The reassessment process commenced with issuance of notice under section 148A(b) dated 11.02.2023 by the Income-tax Officer, Ward 1(1), Thane. In response, the assessee submitted a reply dated 09.03.2023 clearly stating that his residential status was non-resident under section 6 of the Act and providing his overseas address in Australia along with passport copies showing entry and exit details. Despite this, the same officer passed an order under section 148A(d) and issued a notice under section 148 dated 29.03.2023.
