JAGDISH KUMAR YADAV, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

ITA 593/RPR/2025Status: DisposedITAT Raipur04 February 2026AY 2010-11Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment framed by the Assessing Officer was without valid jurisdiction and bad in law due to the absence of a mandatory transfer order under Section 127 and the non-issuance of a notice under Section 148 by the officer who completed the assessment.

What were the facts?

The assessee's appeal concerns the assessment year 2010-11. The primary issue raised is that the notice under Section 148 was issued by one ITO, but the assessment was completed by another ITO without a valid transfer order under Section 127 of the Act.

What were the issues?

Whether an assessment framed by an Assessing Officer without a valid transfer order under Section 127 and without issuing the requisite notice is legally valid.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(5)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 Ravi Agrawal, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 02.02.2026Pronounced: 04.02.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 24.09.2025 for the assessment year 2010-11 as per the grounds of appeal on record.

2.

The Ld. Counsel for the assessee at the time of hearing has assailed both legal ground as well as grounds on merits. He further submitted that if the said legal ground is answered in affirmative, then all other grounds including gr

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 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →