Keshab Narayan Banerjee v. CIT & Another

238 ITR 694High Court1999#3346 most cited

What is Keshab Narayan Banerjee v. CIT & Another authority for?

The limitation period for reassessment proceedings under Section 147 of the Income Tax Act, 1961, should be reckoned from the date of intimation under Section 143(1), not from the order passed under Section 143(3) read with Section 147. This principle affects the validity of revisionary orders under Section 263 and consequent assessment orders.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

Keshab Narayan Banerjee v CIT · Section 143(1) · Section 143(3) · Section 147 · Section 263 · limitation for reassessment · assessment procedure · revisionary order validity · Calcutta High Court

Also reported as

101 Taxmann 512156 CTR 109

Sections most often in play

Section 143(3)Section 147Section 148Section 144Section 263Section 143(1)Section 68Section 142(1)

Issues it is cited on

section 147ofsection 117section 61revision u/s 263section 116section 282non application of mindmaterial facts necessary for assessmenterroneous and prejudicialsection 40a(3)income escaping assessmentreopening of assessment

Judgments citing Keshab Narayan Banerjee v. CIT & Another

MANOHAR FILAMENTS PVT LTD,DELHI vs. PCIT,(CENTRAL)-3, DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2644/DEL/2025[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2016-17 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2016-17 ] Manohar & Filaments Pvt. `Vs. PCIT, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi PAN No.AAACM1116E Appellant Respondent Appellant by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.PCIT (Central)-3, Delhi vide order dated…

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

ITA 50/GTY/2021[2011-12]Status: DisposedITAT Guwahati06 Nov 2025AY 2011-12

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…uthoirty. In our opinion the assessee can challenge the validity of any order in the co-lateral/consequential proceedings. The case of the assessee find support from the decision of Hon'ble Calcutta High Court in case of Keshab Narayan Banerjee Vs. CIT [1999] 238 ITR 694 (Calcutta)/[1999] P a g e 14 | 23 ITA No.48 & 50/GTY/2021 Assessment Year : 2010-11 & 2011-12 156 CTR 109 (Calcutta) and M/s Classic Flour & Food Processing Pvt. Ltd. Vs. CIT, Kolkata in ITA no. 764 to 766/KOL/2024 vide order dated 05.04.2017, Concord Infra Projects Pvt. Ld. Vs. PCIT in ITA No. 174/KOL/2021 vide order dated 13.10.2024. Thus ass…

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…uthoirty. In our opinion the assessee can challenge the validity of any order in the co-lateral/consequential proceedings. The case of the assessee find support from the decision of Hon'ble Calcutta High Court in case of Keshab Narayan Banerjee Vs. CIT [1999] 238 ITR 694 (Calcutta)/[1999] P a g e 14 | 23 ITA No.48 & 50/GTY/2021 Assessment Year : 2010-11 & 2011-12 156 CTR 109 (Calcutta) and M/s Classic Flour & Food Processing Pvt. Ltd. Vs. CIT, Kolkata in ITA no. 764 to 766/KOL/2024 vide order dated 05.04.2017, Concord Infra Projects Pvt. Ld. Vs. PCIT in ITA No. 174/KOL/2021 vide order dated 13.10.2024. Thus ass…

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 581/JPR/2025[2012-13]Status: DisposedITAT Jaipur03 Nov 2025AY 2012-13
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh choudhary, Addl. CIT
Section 147Section 148Section 234ASection 250Section 69

…o re-assess the\nescaped income. Thus, the service of notice under section 148 was no service in the eye\nof law and all subsequent proceedings including the ex parte assessment framed on\n21.12.2016 in assessee's case were illegal and void ab initio.\n[1999] 238 ITR 694 (CAL.) HIGH COURT OF CALCUTTA Keshab Narayan Banerjee;\nSection 148, read with section 147 of the Income-tax Act, 1961 Income escaping\nassessment – Issue of notice for – Assessment years 1983-84 to 1987-88 – Whether\nservice of notice is condition precedent for passing orders under section 147 – Held, yes –\nWhether respondent made attempt to se…

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…on to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including the ex parte assessment framed on 21.12.2016 in assessee’s case were illegal and void ab initio. [1999] 238 ITR 694 (CAL.) HIGH COURT OF CALCUTTA Keshab Narayan Banerjee; Section 148, read with section 147 of the Income-tax Act, 1961 – Income escaping assessment – Issue of notice for – Assessment years 1983-84 to 1987-88 – Whether service of notice is condition precedent for passing orders under section 147 – Held, yes – Whether respondent made attempt to serv…

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…on to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including the ex parte assessment framed on 21.12.2016 in assessee’s case were illegal and void ab initio. [1999] 238 ITR 694 (CAL.) HIGH COURT OF CALCUTTA Keshab Narayan Banerjee; Section 148, read with section 147 of the Income-tax Act, 1961 – Income escaping assessment – Issue of notice for – Assessment years 1983-84 to 1987-88 – Whether service of notice is condition precedent for passing orders under section 147 – Held, yes – Whether respondent made attempt to serv…

BARIK BISWAS,KOLKATA vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 918/KOL/2024[2020-21]Status: DisposedITAT Kolkata02 Apr 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 527/KOL/2024[2016-17]Status: DisposedITAT Kolkata02 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 526/KOL/2024[2013-14]Status: DisposedITAT Kolkata02 Apr 2025AY 2013-14
Section 143Section 143(3)Section 147Section 148Section 263

…oned from the date of the intimation u/s 143(1) and not\nfrom order passed u/s 143(3) r.w.s.147 of the Act. The Id. AR\nsubmitted that the aforesaid judgement was followed by the Hon'ble\nCalcutta High Court in Keshab Narayan Banerjee Vs CIT & Another\n(1999) 238 ITR 694 (Cal). The Id. AR therefore, prayed that the\nrevisionary order passed u/s 263 of the Act was invalid and so was the\norder passed u/s 144/263 of the Act and therefore may kindly be\nquashed.\n012. The Id. DR on the other hands strongly relied on the orders of the\nlower authorities.\n013. After hearing the rival contentions and perusing the mate…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 525/KOL/2024[2012-13]Status: DisposedITAT Kolkata02 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 524/KOL/2024[2011-12]Status: DisposedITAT Kolkata02 Apr 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 523/KOL/2024[2010-11]Status: DisposedITAT Kolkata02 Apr 2025AY 2010-11

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 522/KOL/2024[2009-10]Status: DisposedITAT Kolkata02 Apr 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,BASIRHAT vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 521/KOL/2024[2008-09]Status: DisposedITAT Kolkata02 Apr 2025AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

BARIK BISWAS,KOLKATA vs. ACIT, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 1094/KOL/2024[2015-16]Status: DisposedITAT Kolkata02 Apr 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…reckoned from the date of the intimation u/s 143(1) and not from order passed u/s 143(3) r.w.s.147 of the Act. The ld. AR submitted that the aforesaid judgement was followed by the Hon'ble Calcutta High Court in Keshab Narayan Banerjee Vs CIT & Another (1999) 238 ITR 694 (Cal). The ld. AR therefore, prayed that the revisionary order passed u/s 263 of the Act was invalid and so was the order passed u/s 144/ 263 of the Act and therefore may kindly be quashed. 012. The ld. DR on the other hands strongly relied on the orders of the lower authorities. 013. After hearing the rival contentions and perusing the materials…

RAGHUVIR RETAILERS PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 919/KOL/2024[2013-14]Status: DisposedITAT Kolkata11 Feb 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2 Raghuvir Retailers Pvt. Ltd. Aaykar Bhavan P-7, Mandawa Shikhar, 151, Sarat Chowringhee Square, Kolkata- Bose Road, Kolkata-700026, Vs. 700069, West Bengal West Bengal (Respondent) (Appellant) Pan No. Aaecr8231M Assessee By : Shri S.M. Surana, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 19.12.2024 Date Of Pronouncement : 11.02.2024

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Subhendu Datta, DR
Section 147Section 148Section 263Section 69A

…id and the assessee can challenge the validity of the assessment framed in the co-lateral/consequential proceedings. The ld. AR in defense of his arguments relied on the decision of Hon'ble Calcutta High Court in case of Keshab Narayan Banerjee Vs. CIT [1999] 238 ITR 694 (Calcutta)/[1999] 156 CTR 109 (Calcutta) and M/s Classic Flour & Food Processing Pvt. Ltd. Vs. CIT, Kolkata in ITA no. 764 to 766/KOL/2024 vide order dated 05.04.2017, Concord Infra Projects Pvt. Ld. Vs. PCIT in ITA No. 174/KOL/2021 vide order dated 13.10.2024. The ld. AR therefore prayed that the assessee is within its legitimate and lawful righ…

VIMLA DEVI MEENA,DAUSA vs. ITO WARD- DAUSA, DAUSA

ITA 1034/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 2Section 234ASection 250

…n to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including the ex parte assessment framed on 21.12.2016 in assessee’s case were illegal and void ab initio. [1999] 238 ITR 694 (CAL.) High Court Of Calcutta in Keshab Narayan Banerjee; Section 148, read with section 147 of the Income-tax Act, 1961 – Income escaping assessment – Issue of notice for – Assessment years 1983-84 to 1987-88 – Whether service of notice is condition precedent for passing orders under section 147 – Held, yes – Whether respondent made attempt to s…

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

ITA 1031/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 234ASection 250

…on to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including the ex parte assessment framed on 21.12.2016 in assessee's case were illegal and void ab initio. [1999] 238 ITR 694 (CAL.) High Court Of Calcutta in Keshab Narayan Banerjee; Section 148, read with section 147 of the Income-tax Act, 1961 – Income escaping assessment – Issue of notice for – Assessment years 1983-84 to 1987-88 Whether service of notice is condition precedent for passing orders under section 147 Held, yes – Whether respondent made attempt to serve…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…0 of 2003 dt. 2.3.2003) (Orissa High Court) b) Classical Flour and Food Processing Pvt Ltd v. CIT (ITA 764 -766/K/ 14 dt. 5.4.2017) (ITAT Kolkata) c) Twins Steel Pvt. Ltd. v. CIT (ITA 1356/k/13 dt. 9.8.2019)( ITAT Kol) d) Keshab Narayan Banerjee v. CIT( 1999) 238 ITR 694 (Kol) e) Supersonic Technologies Pvt. Ltd. v. PCIT (ITA 2269/Del/ 2017 dt. 10.12.2018) Page 19 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 f) Charvuja Marmo India Pvt. Ltd. v. PCIT (ITA 4748/Del/ 19 dt. 31.12.19) Hence it may be considered accordingly and order of Ld. PCIT u/s 263 may kindly be quashed…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…0 of 2003 dt. 2.3.2003) (Orissa High Court) b) Classical Flour and Food Processing Pvt Ltd v. CIT (ITA 764 -766/K/ 14 dt. 5.4.2017) (ITAT Kolkata) c) Twins Steel Pvt. Ltd. v. CIT (ITA 1356/k/13 dt. 9.8.2019)( ITAT Kol) d) Keshab Narayan Banerjee v. CIT( 1999) 238 ITR 694 (Kol) e) Supersonic Technologies Pvt. Ltd. v. PCIT (ITA 2269/Del/ 2017 dt. 10.12.2018) Page 19 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 f) Charvuja Marmo India Pvt. Ltd. v. PCIT (ITA 4748/Del/ 19 dt. 31.12.19) Hence it may be considered accordingly and order of Ld. PCIT u/s 263 may kindly be quashed…

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