JAI MAA SHARDA AGRO AND RICE MILLS PVT. LTD.,KOLKATA vs. ITO, WARD 6(2), KOLKATA

PDF · subscribers
ITA 124/KOL/2022Status: DisposedITAT Kolkata06 April 2023AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a fresh assessment. The Assessing Officer was directed to provide the assessee with an adequate opportunity to present their case.

What were the facts?

The assessee's appeal was against an ex parte assessment order passed under section 144. The assessee claimed they did not receive notices due to a change in jurisdiction and the assessment order was passed without application of mind, citing a discrepancy in the assessment year mentioned in a show-cause notice.

What were the issues?

Whether the ex parte assessment order was validly passed without proper notice and application of mind, and if the discrepancy in the assessment year vitiated the proceedings.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →