VIJAYSHREE MUNDHRA,KOLKATA vs. ITO, WARD 43(1),, KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- 27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11667/2017-18 dated 19.12.2025 for the assessment year 2018-19. 2. Shri Sunil Surana, FCA represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.
It was submitted by the ld. AR that the notice u/s 148 dated 31.03.2023 directed the assessee to file its return ‘within 30 days from the service of the notice’. The notice u/s 148 reads as follows:
2 3.1 It was the submission that the assessee had filed its return on 01.05.2023 vide a letter requesting that the return originally filed may be taken as return
The order continues below.
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