KAMLESH KUKREJA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 379/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

reassessment notice under Section 148 of the new regime within the time limit surviving under the Income Tax Act read with TOLA. All notices issued beyond the surviving period are time barred and liable to be set aside;" 22. Shri Ravi Agrawal, Ld. AR for the assessee, after referring to the post- amended Section 148 r.w.s. 148A

SMT. ANITA BANODHA ALIAS ANITA KATHGAR , ANITA AUTO, PONDI CHIRMIRI KOREA,KOREA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.230/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha Alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 Pan: Afgpj1876C ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee

POLICE WELFARE SOCIETY, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD- RAJNANDGAON, RAJNANDGAON

Appeal stands allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 255 & 256/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18, 2018-19)

reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO). Ground No. 2. That the Learned Commissioner of Income Tax (Appeals) NFAC, erred on facts and in in not invalidating the notice Police Welfare Society vs. ITO, Ward, Rajnandgaon under section 148 as the show cause notice issued u/s 148A

POLICE WELFARE SOCIETY, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD- RAJNANDGAON, RAJNANDGAON

Appeal stands allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 255 & 256/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18, 2018-19)

reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO). Ground No. 2. That the Learned Commissioner of Income Tax (Appeals) NFAC, erred on facts and in in not invalidating the notice Police Welfare Society vs. ITO, Ward, Rajnandgaon under section 148 as the show cause notice issued u/s 148A

WADHAWA MISSION,ANAND NAGAR, TELIBANDHA vs. INCOME TAX OFFICER WARD 1(1), CENTRAL REVENUE BUILDING, CIVIL LINES

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.385/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Wadhawa Mission House No.141, Anand Nagar, Telibandha, Raipur-492 007 (C.G.) Pan: Aaaaw5873C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

reassessment proceedings, the reply to show cause notice was not considered and an ex-parte order was passed u/s. 147 r.w.s. 144 of the Act after making following additions: Sr. No. Particulars Amount 1. Addition on account of estimating Rs.11,43,983/- business income i.e. 20% of the of the total credit entries in its bank account of Rs.57

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

reassessment proceedings, which began on 01.06.2021, to issue a notice under Section 148 of the Act. The said notice was required to be accompanied by an order under Section 148A

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

reassessment proceedings, which began on 01.06.2021, to issue a notice under Section 148 of the Act. The said notice was required to be accompanied by an order under Section 148A

RAMAN VASU THACHISARIL, KOLLAM, KOLLAM vs. ITO, WARD- JAGDALPUR, JAGDALPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.91/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Raman Vasu Thachisaril Ramanalayam Clappana, Kollam, Amrithapuri S.O-690 546 Kerala, India Pan: Adopt0795N

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that 18 Shri Raman Vasu Thachisaril Vs. ITO, Ward-Jagdalpur issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. VIGHNESHWAR ISPAT PVT LTD, RAIPUR

In the result, appeal of the revenue is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.343/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.)

Section 148 on 30.06.2021 based on the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) on extended time and further regularized w.r.t. the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal (2022) 444 ITR 1 (SC) and accordingly order passed to reopen the case u/s 148A

GAJRAJ GIRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-2(1), BILASPUR, BILASPUR

In the result, the assessee's appeal is allowed in terms of my observations above

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 222/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/O. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 Pan : Afgpg0112E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent

reassessment proceedings were initiated". The Hon'ble High Court of Orissa had held : "Section 148A, read with section 148, of the Income

RAVI RAIKA, BHILAI,BHILAI vs. ACIT-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.763/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Ravi Raika 22/4, Nehru Nagar (West), Bhilai, Dist. Durg (C.G.)-490 020 Pan: Acjpa2125R .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1 (3), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

NEELAM CHANDRAKAR, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

MANOJ KUMAR SAHU, DURG,DURG vs. ITO, WARD-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.475/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

MANOJ KUMAR SAHU, DURG,DURG vs. ITO, WARD-2(1), BHILAI, BHILAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.474/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon’ble High Court of Delhi

DAYA THOURANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed as per afore-stated terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.1/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Daya Thourani Thourani Niwas, Near Mla Rest House, Tagore Nagar, Raipur-492 001 (C.G.) Pan: Ablpt6191R

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that 13 Daya Thourani Vs. ITO, Ward-3(1), Raipur (C.G.) issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment

G.T. REALITY PRIVATE LIMITED, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed as per afore-stated terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.95/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 G.T Reality Private Limited 23, G.T. Shopping Plaza, Avanti Bai Chowk, Kapa, Raipur (C.G.)-492 007 Pan: Aadcg9139N

section 148A of the Act.” 11. Further the Hon’ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that 12 G.T Reality Private Limited Vs. DCIT, CC-1(1), Raipur (C.G.) issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment