Digitally signed by SHAYNA KADRI 2025:CGHC:55825-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 209 of 2025

1 - Mahendra Prasad Yadav S/o Shri Vishvanath Yadav Aged About 58 Years Pan- Aebpy7047q R/o Principal Saraswati Shishu Mandir Dipadihkalan Balrampur, Surguja (C.G.) 497118 ... Appellant versus

1 - Income Tax Officer-1 Ambikapur Kharsiya Road Bhagwanpur, Ambikapur 497001 ... Respondent(s)

(Cause-title is taken from Case Information System)

For Appellant : Mr. Rajkumar Gupta, Advocate and Mr. Shalaj Sharma, Advocate For Respondent : Mr. Amit Chaudhari, Advocate (Division Bench)

(Hon’ble Smt. Justice Rajani Dubey Hon'ble Shri Justice Amitendra Kishore Prasad)

Order on Board

Per; Amitendra Kishore Prasad, Judge

17/11/2025

1. This appeal is filed under Section 260A of the Income Tax Act, 1961, on the grounds that the order passed by the Income Tax Appellate Tribunal, Raipur, upholding the decision of the Income Tax Commissioner (Appeals), is erroneous and contrary to the provisions of law. The appellant challenges the validity of the reassessment order passed without affording an opportunity of hearing, in violation of the principles of natural justice, as well as other legal gr