Amal Kumar Ghosh v. Assistant Commissioner of Income Tax

Income Tax Officer, Ward - 42(1), Murshidabad vs. Abhoy Kumar Jain, Aurangabad, Jangipur

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2022/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Ito Ward-42(1), Murshidabad Vs Abhoy Kumar Jain, 39, R.N.Tagore Road, Berhampur, Murshidabad Pan No. :Acopj 2370 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue By : Shri Dheeraj, Sr.Dr निर्धाररती की ओर से /Assessee By None सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 09/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 01.07.2025 For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Sr. Dr That The Ld.Cit(A) Has Quashed The Assessment, Insofar As He Has Held That Notice U/S.143(2) Of The Act Was Not In Compliance With The Instruction Issued By The Cbdt In Instruction No. 1/2011 [F. No. 187/12/2010-It(A-I)], Dated 31- 1-2011. It Was The Submission That The Assessee Has Not Intimated This Defect Before The Assessing Officer In Line With The Provisions Of Section 124(3) Of The Act. It Was The Prayer That The Order Of The Ld.Cit(A) Be Reversed & That Of The Ld.Ao Be Restored. 3. We Have Considered The Rival Submissions & Perused The Order Of The Ld. Cit(A). A Perusal Of The Order Of The Ld. Cit(A) Shows That The Ld.

…rring to the judgment passed by Hon'ble the Supreme Court in UCO Bank's case (supra). 11. To the same effect is the judgment passed by the Calcutta High Court in Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458/[2014] 105 DTR 351, wherein it has been held that during the financial year 2004-05, the selection of case for scrutiny had to be completed within 3 months of the date of filing of return. In that case, return was filed on 29- 10-2004 and selection of case for scrutiny was done on 6-7-2005 i.e. the beyond the period of three months. It was held that instructions of…