PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

151A of the Income Tax Act, 1961 in view of Notification No. 18/2022 dated 29.03.2022, such notice ought to have been issued by the Faceless Assessing Officer. As the notice was issued after the notification came into effect, it is bad in law, rendering the entire reassessment proceedings under Section 147 void ab initio. 4. The assessment order is illegal

PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

151A of the Income Tax Act, 1961 in view of Notification No. 18/2022 dated 29.03.2022, such notice ought to have been issued by the Faceless Assessing Officer. As the notice was issued after the notification came into effect, it is bad in law, rendering the entire reassessment proceedings under Section 147 void ab initio. 4. The assessment order is illegal

ASHAP KUMAR SHANTIEL BARA, RAIGARH, RAIGARH vs. INCOME TAX OFFICER, WARD-1, RAIGARH, RAIGARH

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 486 & 487/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

penalty order 271(1)(c) of the Act, dated 26.09.2023 passed by Assessment Unit, Income Tax Department (in short “Ld. AO”). Ashap Kumar Shantiel Bara Vs. ITO, Ward-1, Raigarh 2. The grounds of appeal raised by the assessee in ITA No. 486/RPR/2025 (against impugned order u/s 147 r.w.s. 144 r.w.s. 144B) are as under: 1. In the facts