DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-2, RAIPUR, NAWA RAIPUR vs. SATISH SHARMA, RAIPUR

ITA 462/RPR/2026Status: DisposedITAT Raipur21 September 2026AY 2014-155 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back to the CIT(Appeals) with a direction to adjudicate the legal grounds raised by the assessee. The Revenue's appeal was allowed for statistical purposes.

What were the facts?

The Revenue appealed an order of the CIT(Appeals) concerning assessment year 2014-15. The assessee raised several legal grounds challenging the reassessment proceedings, which were not adjudicated by the CIT(Appeals).

What were the issues?

Whether the reassessment proceedings were validly initiated and conducted, considering issues of jurisdiction, proper notice, and sanction for reassessment. Whether the CIT(Appeals) erred by not adjudicating the legal grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 120,Section 127,Section 143(2),Section 151(2)

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 Veekaas S Sharma, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 05.08.2026Pronounced: 21.09.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the Revenue emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 27.03.2026 for the assessment year 2014-15 as per the grounds of appeal on record.

2.

In this case, the Ld. Counsel for the assessee has filed an application under Rule 27 of the ITAT Rules, 1963 assailing various legal grounds which reads as follows: “Additional Ground No.2 On the facts and in the circumstances of th

The order continues below.

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