LUMIERE AUTOMOBILES LLP,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA

ITA 2331/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2017-20188 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment proceedings were without jurisdiction because Section 151A of the Act, which governs faceless assessment, became effective from March 29, 2022, while the assessment order was dated March 25, 2022. Therefore, the assessment order could not be sustained.

What were the facts?

The assessee did not file a return of income for AY 2017-18, leading to a reassessment notice under Section 147. The assessment was completed by the National Faceless Appeal Centre (NFAC) without the assessee's compliance. The CIT(A) dismissed the assessee's appeal.

What were the issues?

The primary issue was whether the reassessment proceedings and the assessment order were validly passed considering the effective date of Section 151A and the jurisdiction of the NFAC. Another issue concerned the addition of cash deposits and disallowance of expenses.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151A,Section 69A,Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri B.S. Anand, DR
Hearing: 03.09.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.12.2025 for the AY 2017-18. 2. The assessee has raised following grounds of appeal:-

“1. For that the Ld. CIT(A) erred in confirming the assessment proceeding completed u/s 147 when neither of the notices nor assessment order were served on the assessee.

2.

For that the Ld. CIT(A) erred in confirming the reopening of assessment when the conditions laid down u/s 147 was not fulfilled.

3.

For that the reassessment completed by NFAC was without juri iction and therefore the entire reassessment is liabl

The order continues below.

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