SHRI DUSHANT CHAUHAN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

ITA 592/RPR/2026Status: DisposedITAT Panaji01 September 2026AY 2020-2115 pages

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sakshi Gopal Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 31.08.2026Pronounced: 01.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.05.2026 for the assessment year 2020-21 as per the grounds of appeal on record.

2.

The contention in law raised by the Ld. Counsel for the assessee is that the juri ictional A.O i.e. ITO, Ward-1(2), Raipur had erred in issuing show cause notice u/s.148A(b) of the Income Tax Act, 1

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