SUMANA RAY,U.K. vs. A.C.I.T., I.T., CIRCLE - 2(1), KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- 22, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-22/10306/2015-16 dated 17.11.2025 for the assessment year 2016-17. 2. Shri S. K. Pransukha, A.R represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.
In the grounds of appeal, the assessee has raised the following grounds:
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At the time of hearing, the ld. AR specifically argued that the notice u/s 148 which has been issued on the assessee on 07.04.2023 is neither signed digitally nor manually. The notice issued u/s 148 reads as follows:
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1 It was the submissio
The order continues below.
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