SATYA ENTERPRISES,BILASPUR vs. INCOME TAX OFFICER, WARD-1(2), BILASPUR, BILASPUR

ITA 396/RPR/2025Status: DisposedITAT Raipur03 September 2025AY 2017-18Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)17 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment framed under Section 144 of the Act was invalid and bad in law because the mandatory notice under Section 143(2) was not issued to the assessee. Consequently, the assessment order was quashed.

What were the facts?

The assessee's appeal concerns the assessment year 2017-18. The primary contention is that the assessment completed under Section 144 of the Income Tax Act was invalid due to the non-issuance of a mandatory notice under Section 143(2).

What were the issues?

Whether an assessment framed under Section 144 of the Income Tax Act is valid without the 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 144

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 Sunil Kumar Agrawal, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 03.09.2025Pronounced: 03.09.2025

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.04.2025 for the assessment year 2017-18 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

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.

Recent GST High Court judgments

Search GST case law →