INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

natural justice and as per the mandate of the aforesaid judicial pronouncements, therefore, the assessment order itself is void ab initito, hence, quashed. 19. Let us examine the other contention raised by the Ld. Counsel for the assessee that since in the case of the assessee, incriminating material 25 ITO/ITO-3(1), Raipur (C.G.) Vs. Rahul Kathuria ITA Nos. 151 & 152/RPR/2025

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No