B P RAVIKUMAR Vs. INCOME TAX OFFICER, WARD-1

Parties Involved

Facts Summary

The assessee, B P RAVIKUMAR, filed an appeal against the assessment order passed by the Assessing Officer (AO) for the Assessment Year 2019-20. The original assessment order dated 20.03.2024 was challenged by the assessee before the Commissioner of Income Tax (Appeals) who set aside the assessment and directed the AO to pass a fresh assessment order. The AO passed the fresh assessment order dated 06.03.2026. Aggrieved by this order, the assessee directly filed an appeal before the Tribunal instead of appealing to the first appellate authority.…

Legal Issues

• 1. Whether the fresh assessment order dated 06.03.2026 passed by the AO u/s 147 r.w.s. 250 r.w.s. 144 of the Act can be directly challenged by the assessee before the Tribunal.

Judgment Outcome

Decided in favour of Assessee.

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