ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DEHI

ITA 2401/KOL/2024Status: DisposedITAT Kolkata15 May 2025Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)20 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted by the Principal Commissioner for reopening the assessment was invalid due to a lack of proper application of mind and adherence to the statutory requirements. Consequently, the reopening proceedings were quashed.

What were the facts?

The Assessing Officer reopened the assessment under Section 147/148 of the Income Tax Act, 1961, after a search and survey operation. The assessee challenged the reopening, arguing that the approval obtained from the Principal Commissioner under Section 151 was invalid.

What were the issues?

Whether the approval granted by the Principal Commissioner under Section 151 for reopening the assessment was valid and satisfied the requirements of law.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

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Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM]

Pronounced: 15.05.2025

Heard together (7 matters)

I.T.A. No. 2257/Kol/2024
I.T.A. No. 2315/Kol/2024
I.T.A. No. 2303/Kol/2024
I.T.A. No. 2316/Kol/2024
I.T.A. No. 2399/Kol/2024
I.T.A. No. 2400/Kol/2024
I.T.A. No. 2401/Kol/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per Shri Rajesh Kumar, AM ITA Nos. 2399, 2400 & 2401/Kol/2024 Rungta Irrigation Ltd.

All these captioned four appeals filed by the assessee and the three appeals filed by the revenue are against the orders of Ld. CIT(A), Kolkat

The order continues below.

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