RAVI RAIKA, BHILAI,BHILAI vs. ACIT-1(1), BHILAI, BHILAI
In the result, appeal of the assessee is allowed
ITA 763/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17
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
For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 282ASection 282A(1)
Section 282A(1) of the Act, hence such approval is held to be invalid, arbitrary and void ab initio.
8. That once the very approval u/s. 151 of the Act is invalid and void ab initio, hence the A.O ceases to possess any valid inherent jurisdiction to complete the reassessment u/s. 147
