WESTWELL BIO REFINERIES PVT LTD,PATNA vs. PCIT (CENTRAL), PATNA, PATNA

ITA 305/PAT/2026Status: DisposedITAT Patna17 July 2026AY 2022-2313 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was provided with an inadequate opportunity to be heard by the PCIT, violating principles of natural justice. Consequently, the matter was remanded back to the PCIT for fresh consideration with adequate opportunity.

What were the facts?

The assessee's assessment order for AY 2022-23 was set aside by the PCIT under Section 263 of the Income Tax Act for alleged lack of proper inquiry. The assessee argued that the PCIT's order was bad in law and violated principles of natural justice due to a very short notice period.

What were the issues?

Whether the PCIT's order under Section 263 was passed without affording adequate opportunity to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 68,Section 56(2)(viib)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Principal Commissioner of Income Tax (Central), Patna [hereinafter referred to as Ld. 'PCIT'] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2022-23 dated 31.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

In law and on the facts and the circumstances of the case of the appellant, the order us 263 of the act passed by Ld. PCIT is bad in law and deserves to be quashed.

2.

In law and on the facts and the circumstances of the case of the appellant, the Ld. PCIT has erred in

The order continues below.

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