Jagdish Kumar Yadav Vs ITO (ITAT Raipur)
The appeal by the assessee arose from the order of the CIT(Appeals)/NFAC dated 24.09.2025 for AY 2010-11. At the hearing, the assessee challenged both the legal issue and the merits, submitting that if the legal ground was decided in his favour, the remaining grounds would become academic.
The assessee challenged the validity of the reassessment on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued by ITO-2(1), Bhilai on 31.03.2017, whereas the assessment under Section 143(3) read with Section 147 was completed by ITO-2(2), Bhilai on 15.12.2017. It was submitted that there was no valid order under Section 127 transferring the assessee’s case from ITO-2(1), Bhilai to ITO-2(2), Bhilai. It was further submitted that ITO-2(2), Bhilai completed the assessment without issuing a notice under Section 148.
The Senior Departmental Representative relied on the orders of the subordinate authorities and the judgment of the Chhattisgarh High Court in Harish Kumar Chhabbda Vs. Pr. Commissioner of Income Tax, TAXC No.138 of 2023, dated 08.10.2025. The Department also submitted a report dated 18.12.2025.
ITAT’s Reliance on Earlier Raipur ITAT Decision
The Tribunal considered its earlier decision in Virendra Gir Goswami Vs. Income Tax Officer, ITA No.411/RPR/2025, dated 22.07.2025, where a similar jurisdictional issue had been considered.
