ALPNA CHANDOKE,HARYANA vs. LKC-C-(91) (1), LUCKNOW

ITA 54/LKW/2026Status: DisposedITAT Lucknow15 May 2026AY 2015-1633 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issuance of a notice under section 143(2) is mandatory, especially when the AO intends to disturb the income disclosed in the return. Failure to issue this notice renders the assessment proceedings invalid.

What were the facts?

The Assessing Officer (AO) made an addition of Rs. 17,58,124/- as unexplained income under section 69A. The assessee appealed, but the CIT(A) dismissed it. The primary issue is the AO's failure to issue a notice under section 143(2) of the Income Tax Act.

What were the issues?

Whether the assessment order is invalid due to the non-issuance of a mandatory notice under section 143(2) by the Assessing Officer. The validity of reassessment proceedings without proper procedural compliance is also in question.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 69A,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Archit Pandey, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 23.12.2025, for the AY 2015-16. The assessee has raised the following grounds of appeal:

“1. That on the Facts and Circumstances of the case and in law, the notice under section 148 of the Income Tax Act, 1961 issued by the Ld. A.O. is bad in law, Invalid, and without proper compliance of provision of Income Tax Act, 1961, hence liable to be quashed.

2.

That the assessment order passed by the Ld AO is bad in law, invalid, without juri iction and arbitrary in nature liable to be quashed. Assessment Year:2015-16 2

3.

That on the facts

The order continues below.

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