M/S JUGESHWAR PRASAD MERORIAL TRUST,BOKARO vs. ITO, EXEMPTION WARD, HAZARIBAGH

ITA 463/RAN/2025Status: DisposedITAT Ranchi20 April 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 143(2) was invalid because it did not conform to the mandatory format prescribed by the CBDT. Consequently, all subsequent assessment proceedings were also deemed invalid and void ab initio.

What were the facts?

The assessee's appeal concerns the assessment year 2017-18. The primary contention is that the notice issued under Section 143(2) of the Income Tax Act was not in the prescribed format as per CBDT instructions.

What were the issues?

Whether an assessment order is sustainable if the notice issued under Section 143(2) is not in the prescribed format by the CBDT, rendering the subsequent proceedings invalid.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, AR
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 20/04/2026Pronounced: 20/04/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Hazaribagh/10250/2019-20 dated 15/10/2025 for the A.Y. 2017-18. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

The ld. A.R. of the assessee submitted that the notice issued under Section 143(2) is not in the prescribed format as revised by the CBDT for the impugned assessment year. The ld. AR submitted that the subsequent proceedings initiated after issuance of notice under Section 143(2) is invalid and invalid ab initio.

4.

In reply, the ld. Sr. DR v

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →