HARJEET SINGH CHHABRA, RAIPUR,RAIPUR vs. ITO, WARD-1, RAIPUR (ERST. ITO-1(3), RAIPUR), RAIPUR

ITA 469/RPR/2025Status: DisposedITAT Raipur09 September 2025AY 2013-14Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)12 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment order was invalid and void ab initio because the mandatory notice under Section 143(2) was not issued to the assessee. Consequently, all subsequent proceedings were also rendered non-est.

What were the facts?

The assessee's appeal concerns the assessment year 2013-14. A key legal issue raised was the validity of reassessment proceedings due to the alleged non-issuance of a mandatory notice under Section 143(2) of the Income Tax Act.

What were the issues?

Whether reassessment proceedings are valid without the mandatory issuance and service of notice under Section 143(2) of the Income Tax Act. Whether the issuance of notice under Section 143(2) before the filing of the return of income invalidates the assessment.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 143(3),Section 143(2),Section 127

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Hardik Jain, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 01.09.2025Pronounced: 09.09.2025

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 24.07.2025 for the assessment year 2013-14 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 a

The order continues below.

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