SHRI CHOWARAM DHIWAR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR
In the result, appeal of the assessee is allowed in terms of the aforesaid observations
ITA 31/RPR/2022[2010-11]Status: DisposedITAT Raipur28 Dec 2022AY 2010-11
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.31/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Shri Chowaram Dhiwar Sector 01, New Rajendra Nagar, Raipur (C.G.)-492 006 Pan : Akppd8741C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Gitesh Kumar, Sr. DR
Section 119Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(iii)Section 37(1)
reassessment u/s148 would be invalid, non-est and thereby, consequential assessment made u/s 147 rws.143(3) dt.31- 3-
15 would also be invalid, non-est and is liable to be quashed;
Additional Gr.No.2:
"2. On the facts and circumstances of the case and in law, assessment made u/s.147 rws.143(3) dt.31-3-15 is invalid, non-est on the count that
