GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

ITA 2576/KOL/2025Status: DisposedITAT Kolkata17 February 2026AY 2013-2014Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO's failure to issue a mandatory notice under Section 143(2) after the assessee filed a valid return (considering the extended period) renders the assessment order invalid and a nullity. The assessment was framed without following the prescribed procedure.

What were the facts?

The assessee's case was reopened under Section 147, and a notice under Section 148 was issued. The assessee filed a return within the extended time due to COVID-19 relaxations. However, the Assessing Officer (AO) failed to issue a notice under Section 143(2) before completing the assessment.

What were the issues?

Whether an assessment framed without issuing a mandatory notice under Section 143(2) of the Income Tax Act, 1961, is valid, especially when the return was filed within the extended period due to COVID-19 relaxations.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2),Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(12)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, “B” BENCH,KOLKATA

Per Rajesh Kumar, AM

The present appeal filed by the assessee arises from order dated 16.09.2025passed 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 as “the Ld.CIT(A)].

2.

At the time of hearing, the only issue raised by the assessee during the course of hearing is against the order of Ld.CIT(A) upholding the 2 Goal Oriented T

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →