CHANDRANI COMMOTRADE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), , KOLKATA

ITA 665/KOL/2025Status: DisposedITAT Kolkata05 March 2026AY 2012-2013Bench: SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the PCIT's approval for reopening under Section 151 was mechanical, thus rendering the notice under Section 148 and the subsequent assessment invalid. Additionally, the Tribunal noted that no notice under Section 143(2) was issued after the assessee complied with the Section 148 notice, which is mandatory for assuming jurisdiction.

What were the facts?

The assessee filed a 'Nil' income return, and the case was reopened under Section 147 of the Income Tax Act, 1961, based on information about accommodation entries. An addition of Rs. 84,00,000/- was made. The reopening was based on an approval from the PCIT which was considered mechanical and without application of mind.

What were the issues?

Whether the reopening of assessment was validly initiated when the approval under Section 151 was mechanical? Whether the assessment is valid when no notice under Section 143(2) was issued after compliance to Section 148 notice?

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 250,Section 143(2),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Per Rajesh Kumar, AM

The present appeal filed by the assessee arise from order dated 30.01.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [hereafter referred to “the Ld. CIT(A)] for AY 2012-13. 2. The issue raised in Ground No. 3 is against the order of Ld. CIT(A) confirming reopening of assessment when the approval u/s 151 of the Act was mechanical in nature.

2 Chandrani Commotrade Pvt. Ltd.

3.

The facts i

The order continues below.

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