Keshab Narayan Banerjee v. CIT & Another

ITO, Ward-6(1), Kolkata vs. M/S Daniel Commodities Pvt. Ltd., Kolkata

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

…Act as held by the Tribunal in which several decision of Hon’ble Supreme Court has been taken note and relied on the following decision of the Tribunal as under: (a) In the case of KESHAB NARAYAN BANERJEE VERSUS COMMISSIONER OF INCOME-TAX AND ANOTHER [1999] 238 ITR 694, 156 CTR 109, 101 TAXMANN 512 the Hon’ble Calcutta High Court: We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in the passing of the order under section 147 of the Act was not properly effected or accomplished. Since, admittedly, the service…

Anoop Nopany, Kolata vs. ITO, Ward 40(1), Kolkata

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.1381/Kol/2023 Assessment Year: 2014-15 Anoop Nopany………………….…….…................…...……………....Appellant P-39, 2Nd Floor, Princep Street, Kolkata- 700072. [Pan: Abfpn3215L] Vs. Ito, Ward-40(1), Kolkata….....…..........................................…..…..... Respondent Appearances By: Shri Narendra Kedia, Ar, Appeared On Behalf Of The Appellant. Shri Sanjay Paul, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 19, 2024 Date Of Pronouncing The Order : April 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19.07.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, Ld. Cit(Appeal) Nfac, Failed To Notice That Assessment Order Dated 31.12.2018 Passed Under Section 143(3)/263 Of The Act Is Bad In Law, Void Ab-Initio, Lacks Jurisdiction Since Original Assessment Order Dated 30.12.2016 Passes U/S 143(3) Was Bad In Law, Void Ab Initio. & Consequentially Any

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No.1381/Kol/2023 Assessment Year: 2014-15 Anoop Nopany………………….…….…................…...……………....Appellant P-39, 2nd Floor, Princep Street, Kolkata- 700072. [PAN: ABFPN3215L] vs. ITO, Ward-40(1), Kolkata….....…..........................................…..…..... Respondent Appearances by: Shri Narendra Kedia, AR, appeared on behalf of the appellant. Shri Sanjay Paul, Ad…