OMPRAKASH KHANDELWAL, DURG, DURG vs. ITO, WARD-2(1), BHILAI, BHILAI

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ITA 535/RPR/2026Status: DisposedITAT Raipur30 July 2026AY 2010-117 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals)/NFAC and restored the matter to the Assessing Officer. The AO was directed to verify whether a notice under Section 148 was issued and to pass an order in accordance with law and principles of natural justice.

What were the facts?

The assessee's appeal was against an order for assessment year 2010-11. The primary contention was that reassessment proceedings under Section 147 read with Section 254 were completed without issuing a notice under Section 148 of the Income Tax Act.

What were the issues?

Whether the reassessment proceedings were validly initiated without issuing a notice under Section 148 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 254

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yash Dhariwal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 27.07.2026Pronounced: 30.07.2026

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.05.2026 for the assessment year 2010-11 as per the grounds of appeal on record.

2.

The contention in law as assailed by the Ld. Counsel for the assessee was that reassessment had been completed u/s. 147 r.w.s. 254 of the Income Tax Act, 1961 (for short ‘the Act’) without issuance of notice u/s.148 of the Act.

3.

In this regard, the Ld. Counsel for the assessee has submitted as follows:

3 Late Omprakash Khandelwal, L/h. Prabha Khandelwal Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.535/RPR/2026

4 Late Omprakash Khandelwal, L/h. Prabha Khandelwal Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.535/RPR/2026

5 Late Omprakash Khandelwal, L/h. Prabha Khandelwal Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.535/RPR/2026

6 Late Omprakash Khandelwal, L/h. Prabha Khandelwal Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.535/RPR/2026

4.

The Ld. Sr. DR on the other hand had submitted a report dated 21.07.2026 from the concerned A.O wherein it was stated as follows:

5.

Considering totality of the facts and circumstances, it is important in this case for verification whether notice u/s. 148 of the Act was issued to the assessee or not at the ground level. Therefore, I set-aside the order of the Ld. CIT(Appeals)/NFAC and restore the matter to the file of the A.O for necessary verification in this regard and passing order as per law while complying with the principles of natural justice.

6.

That as per above terms, appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 30th day of July, 2026.

Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 30th July, 2026. SB, Sr. PS

7 Late Omprakash Khandelwal, L/h. Prabha Khandelwal Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.535/RPR/2026

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5. Samiran Bera, आदेशानुसार / BY ORDER, Sr. PS, ITAT, // True Copy // Raipur Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur Digitally signed by Samiran Bera, Sr. PS, ITAT, Raipur Date: 2026.07.30 10:30:44 +05'30'

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