YASHASVI PARAKH, DURG,DURG vs. ITO, WARD-2(1), BHILAI, BHILAI

ITA 367/RPR/2026Status: DisposedITAT Raipur07 July 2026AY 2014-1510 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 143(2) was issued by an officer without valid inherent jurisdiction, making it void ab initio. Consequently, the assessment order based on this notice was quashed.

What were the facts?

The assessee's appeal was filed with a delay of 35 days. The primary issue was whether the notice under Section 143(2) was issued by an officer with valid jurisdiction, considering the assessee's income was below Rs. 15 lakhs.

What were the issues?

The key issue was the validity of the notice issued under Section 143(2) by an officer lacking the prescribed jurisdiction as per CBDT instructions for non-corporate assessees with income below a certain threshold.

Which sections of the Income-tax Act were involved?

Section 143(2)

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 Ravi Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 06.07.2026Pronounced: 07.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 04.02.2026 for the assessment year 2014-15 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 35 days. That explaining the said delay, the Ld. Counsel for the assessee submitted condonation petition a/w. affidavit, dated 22.06.2026. The relevant contents of the

The order continues below.

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