VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR
What did the Tribunal hold?
The Tribunal held that the issuance of a notice under section 143(2) is a mandatory procedural requirement for assessments framed under sections 143(3) and 144. Failure to issue this notice renders the assessment invalid and bad in law.
What were the facts?
The assessee's appeals concerned assessment years 2013-14 and 2014-15. The core issue was that the assessment orders were passed under sections 144/147 of the Income Tax Act without issuing the mandatory notice under section 143(2). The assessee contended that a return was filed electronically before the assessment order was issued.
What were the issues?
Whether an assessment order passed under section 144/147 is valid without the mandatory issuance of a notice under section 143(2) to the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(9)Show listHide 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.
- ACIT v. Hotel Blue Moon623 citing321 ITR 362 · 2010 · SC · Read judgment
- Ashok Chaddha v. ITO252 citing337 ITR 399 · 2011 · HC · Read judgment
- Pr. CIT v. Silver Line201 citing283 CTR 148 · 2016 · HC · Read judgment
- Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications128 citing323 ITR 249 · 2010 · HC
- Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax91 citing341 ITR 247 · 2012 · HC
- Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon47 citing318 ITR 322 · 2009 · HC
- Shaily Juneja v. ACIT23 citing167 Taxmann.com 90 · 2024 · HC
- Pr.CIT v. Shri\nJai Shiv Shankar Traders (P.) Ltd.15 citing282 CTR 435 · 2016 · HC
- 148 of the Act. 13. In DIT v. Society for Worldwide Inter Bank Financial, Tele8 citing2023 SCC OnLine DEL 7382 · 2023
Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 30.12.2025 for the assessment years 2013-14 & 2014-15 as per the grounds of appeal on record.
The contention in law for adjudication in both these appeals are that while completing assessment u/ss.144/147 of the Income Tax Act, 196
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.
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.
Similar judgments
Other orders that rely on the same authority or decide the same section.
- Krishan Kumar Makrania Pro. M/S. Makrania… vs DCIT Central Circle-I, GurgaonDelhi18 Jun 2025Allowed
Also relies on Shaily Juneja v. ACIT and 4 other authorities
The Tribunal held that the reassessment proceedings were invalid because the Assessing Officer failed to issue a mandatory notice under Section 143(2) of the Income Tax Act before completing the reassessment. This failur...
- Vidya Shanker Jaiswal, Sarguja vs ITO, Ward-2, AmbikapurRaipur24 Mar 2026Allowed
Also relies on Shaily Juneja v. ACIT and 4 other authorities
The Tribunal held that the issuance of a notice under section 143(2) is a mandatory procedural requirement for assessments framed under sections 143(3) and 144. Failure to issue this notice renders the assessment invalid...
- Mohammed Usman, Bhilai, Durg vs Income Tax Officer-2(1), Bhilai, DurgRaipur17 Mar 2026Allowed
Also relies on Shaily Juneja v. ACIT and 4 other authorities
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.
- Rama Agrawal, Durg vs Income Tax Officer-2(1), Bhilai, DurgRaipur25 Sept 2025Allowed
Also relies on Shaily Juneja v. ACIT and 4 other authorities
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.
- Harjeet Singh Chhabra, Raipur vs ITO, Ward-1, Raipur (Erst. ITO-1(3), Raipur)Raipur9 Sept 2025Allowed
Also relies on Shaily Juneja v. ACIT and 4 other authorities
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 n...
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
Latest GST High Court judgments
Search GST case law →- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Imtiyaz Shaikh Z Chorlekar vs. Salman ShaikhBombay · 21 Oct 2026
- S. Nithyananda vs. State Of KarnatakaKarnataka · 17 Oct 2026
- Venkadeswara Grill Works vs. The Joint Commissioner (St)Madras · 16 Oct 2026
- Mufti Clothing And Co vs. The Assistant Commissioner (St)Madras · 16 Oct 2026
