ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR vs. LOKESH CHANDRA, JANJGIR CHAMPA

ITA 342/RPR/2026Status: DisposedITAT Raipur21 September 2026AY 2023-2418 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessment order was vitiated due to a violation of the principles of natural justice and the mandatory procedure under Section 144B of the Income Tax Act. Since the show cause notice was defective and the assessee was not given a proper opportunity to respond to the grounds on which additions were ultimately made, the assessment order was declared non-est.

What were the facts?

The Assessing Officer (AO) made additions to the assessee's income in the assessment order. However, these additions were based on grounds different from those mentioned in the show cause notice issued to the assessee. The assessee argued that this violated principles of natural justice and mandatory procedures.

What were the issues?

Whether additions made in the assessment order on grounds not mentioned in the show cause notice violate principles of natural justice and Section 144B of the Income Tax Act, rendering the assessment non-est.

Which sections of the Income-tax Act were involved?

Section 144B,Section 68,Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR

Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri V.K Khatri, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 10.08.2026Pronounced: 21.09.2026

Heard together (2 matters)

ITA No.342/RPR/2026
CO No.20/RPR/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the Revenue and corresponding cross objection by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 11.02.2026 for the assessment year 2023-24 as per the grounds of appeal on record.

2.

At the very outset, parties herein conceded that the facts and issues involved in the appeal as well as cross objection are absolutely identical and similar, hence

The order continues below.

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