TATUN GUHA,SILIGURI vs. I.T.O., WARD - 1(1),, SILIGURI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Tatun Guha………..………….……………………….……….……….……Appellant Namita Nilay, College Para, Siliguri, W.B - 734001.. [Pan: Ahbpg6041R] Vs. Ito, Ward-1(1), Siliguri………………………………….....……...…..…..Respondent Appearances By: Shri Sujit Basu & Rajib Mukherjee, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.07.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”).

section 151A about the applicability of the faceless scheme for making income escaping assessment in faceless manner prior to 29.3.2022.” 2 Tatun Guha 4.1 The ld. AR has cited decision with regard to the third ground being addition ground which are as follows: 1. Nabiul Industrial Metal Pvt. Ltd. vs. ITO, NFAC, ITA No.1328/Kol/2024, dated 15.10.2024 and 2. Md Mahimud

ALBATROSS INVESTMENT PVT. LTD.,,KOLKATA vs. ITO, WARD 3(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

reassessment in this case has been done by the National Faceless Assessment Centre and order has been passed on 22.09.2021 which is the subject matter of present appeal. However the powers were conferred on the NFAC only w.c.f 29.03.2022 vide Notification dated 18 of 2022. The issue is squarely covered by plethora of judgement of Coordinate Bench of this Tribunal

NABIUL INDUSTRIAL METAL PVT. LTD.,PASCHIM MEDINIPUR vs. I.T.O., WARD - 39(2), MIDNAPORE, PASCHIM MEDINIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

section 151A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:- 1. Short title and commencement.—(1) This Scheme may be called the e- Assessment of Income Escaping Assessment Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions

STREAM SUPPLIERS PVT. LTD.,,KOLKATA vs. ITO, WARD 7(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

reassessment proceedings are governed by Section 144B read with Sections 148 and 151A, requiring issuance by the Faceless Assessing Officer

UNIVERSITY OF NORTH BENGAL,SILIGURI vs. D.C.I.T., CIRCLE - 2, EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 151A r.w.s. notifications issued there under, thereby vitiating the reassessment order. 3. For that the Ld. CIT(A) ought

TIGERHILL TRADELINK PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA

In the result, the appeal of the Appellant is Dismissed

reassessment proceedings initiated beyond\nthe prescribed time limit are barred by limitation. In the present case, the\nreassessment is time-barred and suffers from jurisdictional defects,\nrendering it void ab initio.\n2. That the notice issued under Section 148 by the Jurisdictional Assessing\nOfficer (JAO) is invalid and contrary to the statutory scheme of faceless\nreassessment as mandated under Section

TIGERHILL TRADELINK PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA

In the result, the appeal of the Appellant is Dismissed

reassessment proceedings initiated beyond\nthe prescribed time limit are barred by limitation. In the present case, the\nreassessment is time-barred and suffers from jurisdictional defects,\nrendering it void ab initio.\n2. That the notice issued under Section 148 by the Jurisdictional Assessing\nOfficer (JAO) is invalid and contrary to the statutory scheme of faceless\nreassessment as mandated under Section

CHHANDA KAR,TAMLUK vs. ITO, WARD 27(3),, HALDIA

Appeal of the assessee is allowed for statistical purposes

Bench: The Ld. Commissioner Of Income Tax (Appeals), Nfac Through E-Filling.

reassessment is bad in law since no statutory notice u/s. 143(2) was issued. 5(i) When the Income Tax Officer, Ward 27(3), Haldia duly issued the notice u/s. 4 Chhanda Kar 142(1), dated 10/03/2021 vide DIN & Notice No. ITBA/AST/F/142(1)/2020- 21/1031398324(1) and asking the documents in support of Return of Income filed by the assessee

AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

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:

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 of alleged escapement , the reassessment was barred by limitation ). B3. Without prejudice to Ground No. B1 and B2 , above, the Reassessment

M/S FANTASTIC FINANCIAL CONSULTANTS PVT. LTD.,KOLKATA vs. ITO, WARD-9(1), KOLKATA, KOLKATA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

section 148. 11. For that the notices u/s 148A(b), order u/s 148A(d) and the noticed u/s 148 are bad in law being in violation of Sec. 151A of the Act read with Notification No. S.O. 1466(E) dated 29.03.2022 issued by the Hon'ble CBDT. 12. For that in the instant case, the Ld. AO initiated reassessment

INCOME TAX OFFICER, WARD-1(1), KOLKATA, KOLKATA vs. AVINASH COMMERCIAL PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: Sonjoy Sarma & Sri Rakesh Mishra

151A. Therefore, issue of notice u/s 148 and passing the order u/s 143(3)/147 is beyond Jurisdiction and liable to be set aside. 6. For that, on the facts and circumstance of the case, the Ld. Ld. ITO, Ward- 1 (3) erred in law in completing the assessment u/s 143(3)/147 when notice u/s 148 was issued