R A REALTORS PVT. LTD.,HOWRAH vs. I.T.O., WARD - 13(1),, KOLKATA

ITA 2275/KOL/2025Status: DisposedITAT Kolkata19 January 2026AY 2012-2013Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the Assessing Officer lacked pecuniary jurisdiction to issue the notice under Section 143(2) and frame the assessment order, as per CBDT Instruction No. 1/2011. Therefore, the assessment order was quashed.

What were the facts?

The assessee filed a return of income declaring Nil income. The Assessing Officer added Rs. 2,61,00,000/- under Section 68. The CIT(A) dismissed the appeal without considering the assessee's legal ground regarding the Assessing Officer's jurisdiction.

What were the issues?

Whether the Assessing Officer had the requisite pecuniary jurisdiction to issue the notice and pass the assessment order, and if not, whether the assessment proceedings are void ab initio.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(2),Section 142(1),Section 120

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Income Tax Appellate Tribunal, “D” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 27.08.2025 of the National Faceless Appeal Centre [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012–13. 2. At the outset, the ld. AR challenges the very impugned order by taking legal ground that the ld. CIT(A) ought to have erred that ITO/Assessing Officer lacked juri iction over the assessee to take up the assessment p

The order continues below.

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