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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL, RADHAKISHAN AGRAWAL
Harish Kumar Chhabada, S/o Pinjaram Chhabada – Appellant
Versus
Pr. Commissioner of Income Tax Income Tax Officer-2(1) – Respondent
JUDGMENT :
Sanjay K. Agrawal, J.
1. Invoking the appellate jurisdiction of this Court under Section 260A of the Income Tax Act, 1961 (for short, ‘the IT Act’), the appellant herein/assessee has preferred this appeal questioning legality, validity and correctness of the order dated 12-12-2022 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur in ITA No.323/RPR/2016 by which the appellant’s statutory appeal has been dismissed by the ITAT finding no merit.
2. The aforesaid appeal preferred by the appellant/assessee was admitted for hearing by this Court on 29-8-2025 by formulating the following substantial question of law: -
“Whether the ITAT was justified in upholding the validity of assessment under Section 143(3) based on a notice under Section 143(2) issued by the non-jurisdictional Assessing Officer, solely relying on the address in the PAN?”
3. The aforesaid substantial question of law arises on the following factual backdrop: -
4. The appellant herein/assessee is engaged in the business of trading in electrical goods under the name and style of M/s. Sona Agency situated at Street of Dena Bank, Jawahar Nagar, M.G. Road, Raipur. The appellant/assessee filed his return of
The jurisdiction of the Assessing Officer is established based on the business location and not solely on the residential address, barring objections under Section 124(3)(a) if not timely raised.
Jurisdiction of an Assessing Officer under the Income Tax Act must be established through statutory orders, not merely system data, underscoring the necessity for compliance with Section 127 regardin....
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