VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

ITA 142/RPR/2026Status: DisposedITAT Raipur24 March 2026AY 2014-15Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)16 pages
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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?

Section 143(2),Section 144,Section 147

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: shri Yash Dhariwal &
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 24.03.2026Pronounced: 24.03.2026

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.

2.

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.

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