D S CONSTRUCTION,KOLKATA vs. DCIT CC 3(4), KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘A’ 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 Commissioner of Income Tax (Appeals)- 21, Kolkata [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 28.08.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:
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For that the notice issued U/s 143(2) dated 22/09/2019 was defective since the same was not in the revised format issued by the CBDT. Since the notice issued U/s 143(2) was defective and there was no valid notice U/s 143(2) issued, the assessment framed thereby is fit to be quashed.
For that the Ld. CIT
The order continues below.
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