INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

ITA 76/RPR/2020Status: DisposedITAT Raipur23 November 2023AY 2015-16Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)31 pages
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What did the Tribunal hold?

The ITAT held that the assessment order passed by the AO was invalid because it was framed without issuing a valid notice under Section 143(2) by the jurisdictional AO. Consequently, the assessment order was quashed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard cross-appeals concerning the assessment year 2015-16. The appeals arose from an order passed by the Commissioner of Income Tax (Appeal) which dealt with additions made by the Assessing Officer (AO) regarding disallowance under Section 40A(3) and unexplained cash credits under Section 68.

What were the issues?

The primary issue was the validity of the assessment order due to the non-issuance of a mandatory notice under Section 143(2) by the jurisdictional Assessing Officer. This procedural defect rendered the entire assessment proceedings invalid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 40A(3),Section 68,Section 143(2),Section 127,Section 124

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM

Hearing: 10.10.2023

Heard together (2 matters)

ITA No.76/RPR/2020
ITA No.94/RPR/2020

Read from the judgment's own cause title. This page is filed under one of them.

Per Arun Khodpia, AM:

The captioned cross appeals filed by the department and the assessee are directed against the order of Commission Income Tax (Appeal), Raipur, dated 09.03.2020 for the Assessment Year 2015-16, which in turn result from the o

The order continues below.

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