DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. WEBTECH INTERNATIONAL LTD., KOLKATA
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2019-20 Dy. Commissioner of Income Tax, Noida Vs. Webtech International Ltd., 24, Hemanta Basu Sarani, Kolkata GPO, Kolkata PAN: AAACW4551F (Appellant)
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-3, Noida’s order dated
20.11.2024
passed in case no.
CIT(A),
Kanpur-
4/11294/2018-19, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Assessee by Sh. Rajan Chopra, CA
Department by Sh. Rajesh Chandra, CIT(DR)
Date of hearing
12.08.2025
Date of pronouncement
12.08.2025
2 | P a g e
It emerges at the outset during the course of hearing that what all the learned lower appellate authority has done is to “set aside” the assessee’s lower appeal back to the Assessing Officer; in light of the amended Section 251(1)(a) Proviso inserted by the Finance Act, 2024 w.e.f. 01.10.2024; back to the Assessing Officer since the latter had framed his best judgment assessment on 26.09.2021 u/s 144 of the Act. That being the case, we see neither any illegality nor infirmity; as the case may be, in the learned CIT(A)’s set aside directions sought to be challenged at the Revenue’s behest in the peculiar facts involved herein. It’s instant sole substantive grievance is hereby accordingly rejected. 3. This Revenue’s appeal is dismissed. Order pronounced in the open court on 12th August, 2025 (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 12th August, 2025. RK/-