AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1367/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-18
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Ld. Cit (A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:
For Appellant: Shri Indranil Banerjee, ARFor Respondent: Shri Pradip Kumar Biswas, DR
Section 144Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(a)Section 151Section 151ASection 250
B 2. Without prejudice to Ground No. B1 above, even otherwise, the successive notices issued under section 148 and thereafter, under sections
148A and Sec. 148 , had been devoid of any legality and would , thus, deserve being quashed , in the absence of their respective sanctions , vide
Amended sec. 151(ii) , by Officials of Chief Commissioner rank.
( Issue : Given the magnitude
