M/S. GRS GRAPHITE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1),, KOLKATA
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
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 26.12.2025 for the AY 2019-20. 2. The only issue pressed by the counsel of the assessee is against the order of ld. CIT(A) upholding the assessment which is invalid as the same has been framed invalidly.
The facts in brief are that notice u/s 148A(b) of the Act dated 11.03.2023 and second on 08.04.2023 was issued by the ITO Ward 1(1), Kolkata, while the return of income was filed by the assessee u/s 139(1) of the Act on 19.10.2019, declaring M/s GRS Graphite Pvt. ltd.; A.Y. 2019-20 total income ₹66,57,770/-. The assessment was finally
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