Krishnendu Chowdhury v. ITO

78 Taxmann.com 89Income Tax Appellate Tribunal2017#2518 most cited

What is Krishnendu Chowdhury v. ITO authority for?

An assessment notice issued under section 143(2) is invalid if it is not issued by the Income Tax Officer (ITO) as per CBDT Instruction No. 1/2011, even if issued by an Assistant Commissioner of Income Tax (ACIT). Such an invalid notice renders the subsequent assessment void.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Krishnendu Chowdhury v. ITO · section 143(2) notice validity · CBDT Instruction No. 1/2011 · notice issued by ACIT · notice issued by ITO · invalid assessment notice · void assessment · jurisdiction to issue notice · 78 Taxmann.com 89 · section 292BB

Sections most often in play

Section 143(2)Section 142(1)Section 143(3)Section 292BBSection 120Section 147Section 250Section 127

Issues it is cited on

section 124(3)section 127(1)section 292bbsection 120section 124section 292bsection 127section 158bdsection 292section 29service of noticesection 254

Judgments citing Krishnendu Chowdhury v. ITO

DCIT, Cir-5(1), Kolkata vs. M/S. Proficient Commodities Pvt. Ltd., Kolkata

In the result, the cross objection filed by the assessee in CO No

ITA 1346/KOL/2016[2012-13]Status: DisposedITAT Kolkata18 Mar 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Ram Bilash Meena, CIT DRFor Respondent: Shri Somnath Ghosh, Advocate
Section 143(2)Section 143(3)

…43(2) of the Act was not issued by the Deputy Commissioner of Income Tax as specified in the CBDT Instruction no. 01/2011 noted above. 9. On identical facts the Co-ordinate Bench of ITAT, Kolkata in the case of Krishnendu Chowdhury vs. ITO reported in (2017) 78 Taxmann.com 89 (Kol- Trib) order dated 18.11.2016 held as follows: “8. We have heard rival submissions and gone through facts and circumstances of the case. We have also perused the assessment records. The crux of the issue in the case is that the notice under section 143(2) of the Act was not issued by the ITO in terms of the instruction No. 1/2011 [F.N…

Soma Roy, Bardwan vs. A.C.I.T., Circle-1, Durgapur

In the result, appeal of the assessee is allowed

ITA 462/KOL/2019[2015-16]Status: DisposedITAT Kolkata08 Jan 2020AY 2015-16
Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member] I.T.A. No. 462/Kol/2019 Assessment Year: 2015-16 Soma Roy……………………………………….…...................……....………………..………………....……Appellant C/o. S.N. Ghosh & Associates, Advocates “Seben Brothers’ Lodge” P.O. Buroshibtala P.S. Chinsurah Dist. Hooghly West Bengal – 712 105 [PAN: AHWPR 4803 P] Vs. Asstt. Commissioner of Income Tax, Circle-1, Durgapur.....................….....….…......Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the assessee. Shri Jayanta Khanra, JCI…

M/S Lexmark International (India) Private Limited, Kolkata vs. ACIT, Circle-14(1), Kol, Kolkata

ITA 268/KOL/2017[2008-09]Status: DisposedITAT Kolkata28 Sept 2018AY 2008-09

Bench: Shri Satbeer Singh Godara, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 144C

…& 2058/Kol/2017 Lexmark International (I) P. Ltd., AYs 2008-09 & 2011-12 to 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Satbeer Singh Godara, JM & Dr. A. L. Saini, AM] I.T.A. No. 268/Kol/2017 Assessment Year: 2008-09 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 72/Kol/2016 Assessment Year: 2011-12 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 235/Kol/2017 Assessm…

M/S Lexmark International (India) Private Limited, Kolkata vs. ACIT, Circle-4(1), Kol, Kolkata

ITA 235/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Sept 2018AY 2012-13

Bench: Shri Satbeer Singh Godara, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 144C

…& 2058/Kol/2017 Lexmark International (I) P. Ltd., AYs 2008-09 & 2011-12 to 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Satbeer Singh Godara, JM & Dr. A. L. Saini, AM] I.T.A. No. 268/Kol/2017 Assessment Year: 2008-09 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 72/Kol/2016 Assessment Year: 2011-12 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 235/Kol/2017 Assessm…

M/S. Lexmark International (India) Private Limited, Kolkata vs. DCIT, Circle - 14(1), Kolkata

ITA 2058/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Sept 2018AY 2013-14

Bench: Shri Satbeer Singh Godara, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 144C

…& 2058/Kol/2017 Lexmark International (I) P. Ltd., AYs 2008-09 & 2011-12 to 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Satbeer Singh Godara, JM & Dr. A. L. Saini, AM] I.T.A. No. 268/Kol/2017 Assessment Year: 2008-09 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 72/Kol/2016 Assessment Year: 2011-12 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 235/Kol/2017 Assessm…

M/S Lexmark International (India) Pvt. Ltd., Kolkata vs. DCIT, Cir-14(1), Kolkata

ITA 72/KOL/2016[2011-2012]Status: DisposedITAT Kolkata28 Sept 2018AY 2011-2012

Bench: Shri Satbeer Singh Godara, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 144C

…& 2058/Kol/2017 Lexmark International (I) P. Ltd., AYs 2008-09 & 2011-12 to 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Satbeer Singh Godara, JM & Dr. A. L. Saini, AM] I.T.A. No. 268/Kol/2017 Assessment Year: 2008-09 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 72/Kol/2016 Assessment Year: 2011-12 M/s. Lexmark International (India) Pvt. Vs. Deputy Commissioner of Income-tax, Ltd. (PAN: AAACL6752B) Circle-II, Kolkata. Appellant Respondent & I.T.A. No. 235/Kol/2017 Assessm…