MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

ITA 180/RPR/2026Status: DisposedITAT Raipur17 March 2026AY 2011-12Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)17 pages
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What did the Tribunal hold?

The Tribunal held that the issuance of notice under Section 143(2) is mandatory for assessments framed under Section 143(3) and 147. The absence of such a notice renders the assessment invalid and void ab initio.

What were the facts?

The assessee's appeal was filed 58 days late. The primary legal contention was that the notice under Section 143(2) of the Income Tax Act was not issued for the assessment completed under Section 143(3) read with Section 147.

What were the issues?

Whether an assessment framed under Section 143(3) read with Section 147 is valid without the issuance of a mandatory notice under Section 143(2) to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 147

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Veekaas S Sharma, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 17.03.2026Pronounced: 17.03.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 17.10.2025 for the assessment year 2011-12 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 58 days. That explaining the reasons for such delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavit 27.02.2026. For the sake of completeness, the relevant co

The order continues below.

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