M/S. SLVPL VENTURE PVT. LTD. (FORMERLY M/S. SUBHLABH VYAPAAR PVT. LTD.),KOLKATA vs. D.C.I.T., CIRCLE - 7(1), KOLKATA

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ITA 732/KOL/2026Status: DisposedITAT Kolkata31 August 2026AY 2013-201410 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that once the Assessing Officer is aware that returns have been filed in response to a Section 148 notice, it is mandatory to issue a notice under Section 143(2) before proceeding with the assessment. Since no such notice was issued, the assessment orders are invalid.

What were the facts?

The assessee submitted letters requesting that their originally filed returns be treated as returns in response to notices under Section 148. These letters were filed within the stipulated time. However, the Assessing Officer did not issue any notices under Section 143(2) after receiving these letters.

What were the issues?

Whether the assessment orders are liable to be quashed for failure to issue a notice under Section 143(2) after the assessee requested their original returns be treated as filed in response to a Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 31.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA Nos.732, 733 & 734/Kol/2026 Assessment Years: 2013-14, 2014-15 & 2016-17

M/s SLVPL Venture Pvt. Ltd. DCIT, Circle-7(1), Kolkata (Formerly M/s Subhlabh Vyapaar Pvt. Ltd.) Vs 24 Anuj Chambers, 3rd Floor, Room no.3B, Park street, Kol- 16. (PAN: AAJCS9028G) (Appellant) (Respondent)

Assessee by : Shri Sunil Surana, AR Revenue by : Shri Praveen Das Chowdhury, Sr. DR Date of Hearing : 31.08.2026 Date of Pronouncement : 31.08.2026

ORDER Per Bench: These are the appeals filed by the assessee against the orders of the NFAC, CIT(Appeals) [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2012-13/10280375, NFAC/2013-14/10280378 and

ITA No.732,733,734/Kol/2026

NFAC/2015-16/10280420 all dated 15.12.25 for the assessment years 2013-14, 2014-15 & 2016-17 respectively.

2.

Shri Sunil Surana, AR represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that for the assessment year 2013- 14, the notice u/s 148 was issued to the assessee on 27.07.2022. It was the submission that for the assessment year 2014-15, it was issued on 27.07.2022 and for the assessment year 2016-17 on 25.07.2022. It was the submission that the Assessing Officer for all the three assessment years has recorded that no returns have been filed in response to notices u/s 148. The ld. AR has placed before us a copy of a letter dated 25.08.2022 for the assessment year 2013-14 which reads as follows:

ITA No.732,733,734/Kol/2026

ITA No.732,733,734/Kol/2026

3.1 Similarly, letters have been filed for the assessment year 2014-15 on 23.08.2022 and for the assessment year 2016-17 on 23.08.2022. It was the submission that in the said letters, the assessee has specifically requested that the return originally filed for the impugned assessment years referring to the ITR e-filing acknowledgment number were to be treated as returns filed in response to notices u/s 148. It was the submission that subsequently, no notices u/s 143(2) have been issued to the assessee. The ld. AR submitted before us copy of online receipts from e-filing portal which reads as follows:

ITA No.732,733,734/Kol/2026

ITA No.732,733,734/Kol/2026

ITA No.732,733,734/Kol/2026

3.2 It was the submission that no notices u/s 143(2) have been issued and consequently in view of the decision of the Hon’ble Calcutta High Court in the case of PCIT vs. Sudarshan Paper & Board Pvt. Ltd. in ITAT 182/2022 dated 05.12.2022 confirming the order of the Coordinate Bench of this Tribunal in the case of M/s Sudarshan Paper & Board Pvt. Ltd. in ITA No.130/Kol/2018 dated 23.10.2019 for assessment year 2011-12

ITA No.732,733,734/Kol/2026

wherein in para 6, the Coordinate Bench of this Tribunal has held as follows:

“6. The learned counsel for the assessee, on the other hand, has submitted that a letter was submitted by the assessee during the course of reassessment proceedings before the AO on 09.07.2014 stating that the return originally filed u/s 139 on 26.09.2011 may be treated as the return filed in response to notice u/s 148. He has contended that the notice issued u/s 148 thus was duly complied with by the assessee and it was mandatory for the AO to issue a notice u/s 143(2) before proceedings to make an assessment u/s 147. In this regard, the learned DR has contended that the letter filed by the assessee cannot replace the return and by filing such letter, the assessee cannot be said to have complied with the requirement of filling the return of income in response to notice issued u/s 148. It is however observed that this aspect has already been considered by Hon'ble Delhi High Court in the case of Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 cited on behalf of the assessee and relied upon by the Ld. CIT(A) in his impugned order wherein a letter was filed by the assessee on 16.12.2010 informing the AO that the return originally filed should be treated as the return filed pursuant to the notice u/s 148. The AO thereafter, proceeded to complete the reassessment without issuing a notice u/s 143(2) and it was held by the Hon'ble Delhi High Court that the failure by the AO to issue a notice to the assessee u/s 143(2) subsequent to 16.12.2010 when the assessee made the statement before the AO to the effect that the original return filed should be treated as a return filed pursuant to a notice u/s 148 of the Act, was fatal to the order of reassessment. It was held that there was thus no legal infirmity in the order of the Tribunal cancelling the reassessment made by the AO on the ground that the same was made without issue of notice u/s 143(2). In our opinion, the ratio of the decision of Hon'ble Delhi High Court in the case of Jai Shiv Shankar Traders Pvt. Ltd. is squarely applicable in the facts of the present case and the Ld. CIT(A) was fully justified in quashing the assessment made by the AO u/s 147/144 of the Act by treating the same as void ab initio by relying on the same. We, therefore, uphold the impugned order of the Ld. CIT(A) on this preliminary issue and dismiss Ground No. 1 of the Revenue's appeal.” 3.3 the assessment orders are liable to be quashed. It was prayed by the ld. AR that the notices u/s 143(2) have not been issued therefore the assessment orders are liable to be quashed.

ITA No.732,733,734/Kol/2026

4.

In reply, the Sr. DR vehemently supported the order of the Assessing Officer and the ld. CIT(A).

5.

We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has categorically filed letters requesting for the returns originally filed u/s 139 to be treated as the returns in response to notice u/s 148. The letters have been filed well within the time provided in the notices issued u/s 148. Once it comes to the front of the Assessing Officer that the returns have been filed in response to notice u/s 148, then it is incumbent on the Assessing Officer to issue notice u/s 143(2) before proceedings with the assessment. As the Assessing Officer has not issued any notice u/s 143(2) in all the three impugned assessment years, the impugned assessment orders would be liable to be treated as invalid and quashed and we do so.

6.

In the result, all the captioned appeals of the assessee are allowed.

Order pronounced in the open court on 31/08/2026.

Sd/- Sd/- [Gopala Gurusamy] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 31/08/2026 RS

ITA No.732,733,734/Kol/2026

Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Deputy Registrar, Kolkata Benches

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