JITENDRA NAVNITLAL UPADHYAY vs INCOME TAX OFFICER

Authority: ITAT Tribunal/Court: Rajkot Date: 2026-05-22 AY: 2013-14 Section: 250, 147, 144, 144B, 148, 142(1), 143(2), 151, 158 BC(b), 158 BB, 145, 143(3), 143(1), 158 BC(a) Acts: Income Tax Act, 1961 Result: Allowed Citation: 526Taxpundit252 Justices: Dr. Arjun Lal Saini Appeal No: ITA 75/RJT/2026

Whether reassessment order passed without issuing notice under section 143(2) is valid? --- Held No, quashed. Whether penalty imposed on the basis of such reassessment is sustainable? --- Held No, deleted.

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JITENDRA NAVNITLAL UPADHYAY vs INCOME TAX OFFICER

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