PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ALOSHA MARKETING PRIVATE LIMITED

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 16Th June, 2025.

bogus’ which is found in paragraph 2 of the reasons for reopening should have been used after independently considering the assessee’s return of income and other details. This is required to be done because before issuing notice under section 148 of the Act, the assessing officer must have either reasons to believe by reason of omission or failure

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL