DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020Status: DisposedITAT Raipur25 September 2023AY 2006-07Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)52 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a reassessment order does not wipe out the original assessment order. The CIT(Appeals) erred in dismissing the appeal in limine based on this incorrect premise.

What were the facts?

The revenue appealed against the CIT(Appeals) order which dismissed the appeal, holding that the original assessment order was no longer in existence after a reassessment order was passed. The CIT(Appeals) believed a reassessment order wipes out the original assessment.

What were the issues?

Whether a reassessment order extinguishes the original assessment order, and if so, whether the appeal against the original order can be dismissed on that ground.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 143(2)

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: shri Praveen Khandelwal & Praveen
For Respondent: Dr. Simran Bhullar, CIT-DR
Hearing: 27.06.2023Pronounced: 25.09.2023

PER RAVISH SOOD, JM: The present appeal filed by the revenue is directed against the order passed by the CIT(Appeals), Raipur dated 22.01.2009, which in turn arises from the order passed by the A.O. u/s.143(3) of the Income-tax Act, 1961 (for short ‘Act’), dated 29.11.2007 for A.Y. 2006-07. The revenue has assailed the impugned order on the following grounds of appeal before us:

“1. That the

The order continues below.

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