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Documents citing Jagdish Prasad Avdesh Kumar Huf, New ... vs Ito, Ward-36(4), New Delhi on 11 January, 2019

Jagdish Kumar Yadav, Durg,Durg vs Ito, Ward-1(1), Bhilai, Bhilai on 4 February, 2026

So far as the case of the present assessee is concerned, there is no such demarcation of PAN database regarding residence and business and the PAN database 12 Jagdish Kumar Yadav Vs. ITO-1(1), Bhilai (C.G.) ITA No.593/RPR/2025 given to the department by the assessee pertains to ITO, Ward-2(2), Bhilai whereas, notice u/s.148 of the Act was issued by the ITO, Ward-2(1), Bhilai.
Income Tax Appellate Tribunal - Raipur Cites 22 - Cited by 0 - Full Document

Smt. Deepti Shrivastav, Raipur,Raipur vs Ito, Ward-3(1), Raipur, Raipur on 1 March, 2026

8. Coming to the second issue i.e. issuance of notice u/s.148 of the Act is "sine-qua-non" for completion of assessment u/s.147 r.w.s. 143(3) of the Act, I find that similar issue has been adjudicated by the ITAT, SMC Bench, Raipur in the case of Jagdish Kumar Yadav Vs. ITO-1(1), Bhilai (C.G.), ITA No.593/RPR/2025, dated 04.02.2026 in favour of the assessee and against the Revenue. The relevant paras of the said decision are extracted as follows:
Income Tax Appellate Tribunal - Raipur Cites 29 - Cited by 0 - Full Document
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