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INCOME TAX APPELLATE TRIBUNAL (RAIPUR BENCH)
Partha Sarathi Chaudhury, Judicial Member
Vidya Shankar Jaiswal – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. assessee challenges reassessment for lack of s.143(2) notice. (Para 1 , 2) |
| 2. return filed; s.143(2) notice mandatory per shaily juneja. (Para 3) |
| 3. itat precedent confirms reassessment invalid sans s.143(2) notice. (Para 4) |
| 4. appeals allowed; assessments quashed on jurisdictional ground. (Para 5 , 6 , 7) |
आदेश/ORDER
PER PARTHA SARATHI CHAUDHURY, JM
The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 30.12.2025 for the assessment years 2013-14 & 2014-15 as per the grounds of appeal on record.
2. The contention in law for adjudication in both these appeals are that while completing assessment u/ss.144/147 of the Income Tax Act, 1961 (for short ‘the Act’), mandatory notice u/s.143(2) of the Act was never issued to the assessee. It was contended by the Ld. Sr. DR that since no return was filed, hence, there was no occasion for issuance of notice u/s.143(2) of the Act.
3. That as per records, it is evident that return was filed electronically on 27.12.2018 and issuance of assessment order was dated 29.12.2018 as demonstrated in the copy of the demand notice annexed at paper book filed by the assessee, t
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