ARYA ROADWAYS COMPANY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1), KOLKATA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 3/KOL/2025[2011-2012]Status: DisposedITAT Kolkata02 Apr 2026AY 2011-2012
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 133(6)Section 143(1)Section 143(2)Section 147Section 148Section 151Section 151ASection 250
section 151A r.w.s. notifications issued there under, thereby vitiating the reassessment order.
ITA No(s). 3/KOL/2025
Assessment Year(s) 2011-12
Arya Roadways Company Pvt. Ltd.
3. For that the Ld. CIT(A) ought to have held that the re-assessment order is vitiated in law inasmuch as there was absolutely no independent application of mind and no independent enquiry
