RAMA AGRAWAL, DURG,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

ITA 490/RPR/2025Status: DisposedITAT Raipur25 September 2025AY 2015-16Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issuance of a notice under Section 143(2) is a mandatory prerequisite for completing an assessment under Section 143(3) or Section 144. Failure to issue this notice vitiates the assessment.

What were the facts?

The assessee's reassessment for AY 2015-16 was completed under Section 147 r.w.s. 144 r.w.s 144B of the Income Tax Act. The assessee argued that a mandatory notice under Section 143(2) was not issued before the assessment was finalized.

What were the issues?

Whether the assessment framed under Section 147 r.w.s 144 r.w.s 144B is invalid due to the non-issuance of a mandatory notice under Section 143(2) of the Act.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 147,Section 144,Section 144B,Section 142(1),Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(9)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Abhishek Mahawar, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 24.09.2025Pronounced: 25.09.2025

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 10.06.2025 for the assessment year 2015-16 as per the grounds of appeal on record.

2.

In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shal

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →