Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd.

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

…assessee. Implicit in the wording of Section 143(3) of the Act is the indispensability of a notice under Section 143(2) thereof. c). In case of PR. Commissioner of Income-tax vs. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi)/[2016] 383 ITR 448 (Delhi)/[2016] 282 CTR 435 (Delhi)[14-10-2015] “12. The narration of facts as noted above by the Court makes it clear that no notice under Section 143(2) of the Act was issued to the Assessee after 16th December 2010, the date on which the Assessee informed the AO that the return originally filed should be treated as the return filed pursuant to…

DYNAMO REALCON PVT. LTD.,,KOLKATA vs. ITO, WARD - 1(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.1999/Kol/2024 (नििाारण वर्ा / Assessment Year :2013-2014) Dynamo Realcon Pvt. Ltd., Vs Ito Ward-1(1), Kolkata 27, Narayani, 2Nd Floor, Brabourne Road, Kolkata-700001 Pan No. :Aadcd 1630 R (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / O R D E R

…to issue notice is an irregularity, which is curable when subsequently the law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lal -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue. 4. It was s…

M/S. URBAN NIRMAN LLP,KOLKATA vs. ITO, WARD 12(1),, KOLKTA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\N\Nita No.1730/Kol/2025\N(Assessment Year: 2013-14)\N\Nm/S Urban Nirmal Llp\N3Rd Floor, Crescent Tower, 229,\Na.J.C. Bose Road, Minto Park,\Nkolkata-700020, West Bengal\N(Appellant)\Nvs.\Nito, Ward 12(1)\Naaykar Bhawan, P-7,\Nchowringhee Square, Kolkata-\N700069, West Bengal\N(Respondent)\N\Npan No. Aaefu9618G\Nassessee By\N:\Nshri Siddarth Jhajharia, Ar\Nrevenue By\N:\Nshri S.B. Chakraborthy, Dr\N\Ndate Of Hearing:\N09.10.2025\Ndate Of Pronouncement:\N11.12.2025\N\Norder\N\Nper Rajesh Kumar, Am:\N\Nthis Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 24.03.2025 For The Ay 2013-14.\N\N2.\Nat The Outset, We Note That The Appeal Of The Assessee Is Barred By Limitation By 61 Days. At The Time Of Hearing The Counsel Of The Assessee Explained The Reasons For Delay In Filing The Appeal. The Ld. D.R Did Not Raise Any Objection In Condoning The Delay. After Hearing The Rival Contentions & Perusing The Materials Available On Record, We Find That The Delay Is For Bonafide & Genuine Reasons & Hence, We Condone The Delay & Adjudication Of The Appeal Is Done In The Following Para.\N\N3.\Nthe Assessee Has Raised An Additional Ground Before Us Which Is Against The Non-Issuance Of Notice U/S 143(2) Of The Act Thereby Rendering The Assessment Framed U/S 147 Read With Section 144/144B Of The Act Dated 31.03.2022, As Invalid & Nullity In The Eyes Of Law.\N\N3.

…t framed by the Id. AO is invalid and nullity in the eyes of law. The case of the assessee find support from the decision of Hon'ble jurisdictional High Court in case of PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi)/[2016] 383 ITR 448 (Delhi)/[2016] 282 CTR 435 (Delhi)[14-10-2015], wherein it is held that the failure by\n\nthe AO to issue a notice to the Assessee under Section 143(2) of the Act, pursuant to a notice under Section 148 of the Act, is fatal to the order of re-assessment. Therefore, we respectfully following the decision of the Hon'ble Delhi High court in case of…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. M/S. AMICUS HEALTHCARE SERVICES & SOLUTIONS PVT. LTD. , KOLKATA

Appeal of the revenue is dismissed

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

…esponse to notice u/s 158BC(a), he must necessarily issue a notice under section 143(2) of the Act within the time prescribed in proviso to section 143(2) of the Act. In the case of Pr. CIT Vs. Shri Jai Shiv Shankar Traders (P.) Ltd [2015] 64 taxmann.com 220/383 ITR 448 (Delhi), the Assessee filed the return of income on 16/09/2008 and the Assessing Officer processed the return of income. Subsequently the Assessing Officer picked up the above return for scrutiny assessment and issued a notice to the assessee under section 148 of the Act. 5 M/s Amicus Healthcare Services & Solutions Pvt. Ltd. Thereupon the asses…

JAGDISH PRASAD AGARWALA,KOLKATA vs. I.T.O., WARD - 44(1), , KOLKATA

In the result, the appeal of the assessee is allowed

…has been laid down by the Hon'ble Madras High /court in the case of CIT Vs C. Palaniapan (284 ITR 257), Hon'ble Calcutta High Court in Iqwal Singh Atwal Vs CIT (1984)(147 ITR 599) and Delhi High Court in Pr CIT Vs Shri Jai Shiv Shankar Traders Pvt Ltd (2016)(383 ITR 448). Accordingly we set aside the order of Id CIT(A) on this issue by holding that the notice issued u/s 143(2) is barred by limitation and therefore the consequent assessment framed is also invalid and is quashed.\n\n09. Since we have allowed the appeal of the assessee on issue of notice issued u/s 143(2) being barred by limitation, the other groun…