MADANLAL LODHA, RAIPUR,RAIPUR vs. DCIT-1(1), RAIPUR, RAIPUR

ITA 317/RPR/2026Status: DisposedITAT Raipur30 June 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since a previous order under Section 263 of the Act for the same assessment year had been quashed by the Tribunal, the subsequent assessment order based on it does not survive and is therefore quashed.

What were the facts?

The assessee's returned income was Rs. 99,93,230/-, but the AO determined the total income at Rs. 1,71,69,132/-. This assessment order was passed under Section 143(3) read with Sections 263 and 144B of the Income Tax Act.

What were the issues?

The primary issue was whether the assessment order passed pursuant to a Section 263 order, which was subsequently quashed, was valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI R.K PANDA

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 30.06.2026Pronounced: 30.06.2026

PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT:

This appeal filed by the assessee is directed against the order dated 05.02.2026 of the Ld.CIT(Appeals)/NFAC, Delhi relating to assessment year 2017-18. 2. The Ld. Counsel for the assessee at the very outset submitted that the A.O passed the assessment order u/s.143(3) r.w.s. 263 r.w.s 144B of the Income Tax Act, 1961 (for short ‘the Act’) determining total income of the assessee at Rs.1,71,69,132/- as

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.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →