DURGAWATI PANDAY,BAIKUNTHPUR vs. INCOME TAX OFFICER WARD NO 01, AMBIKAPUR
In the result, appeal of the assessee is allowed
ITA 14/RPR/2026[2020-21]Status: DisposedITAT Raipur16 Feb 2026AY 2020-21
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.14/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Durgawati Panday Ward No.9, Mahalpara, Baikunthpur, Koriya Chhattisgarh-497 335 Pan: Dsipp8404G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 1, Ambikapur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Prashant Gupta, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144BSection 147Section 3Section 68Section 69A
144B xvi.
Non-compliance with mandatory faceless assessment procedure renders the impugned assessment order void ab initio and liable to be quashed on this ground alone.
4. The appellant submits that the addition sustained are highly debatable, based on presumptions and contrary to settled legal principles. The appellant has limited means of livelihood, with income mainly from agriculture, rent
