MAITHAN CERAMIC LTD.,,KOLKATA vs. ACIT, CIRCLE 7(1),, KOLKATA

reassessment. Ld.AR placed reliance on the decision of the Hon'ble Supreme Court in the case of NDTV Ltd., reported in (2020) 424 ITR 607 (SC). 11. Ld. AR also drew our attention to the decision of the Hon'ble Jurisdictional High Court in the case of Allom Extrusions, passed in ITA No.268 of 2024 dated 17.12.2024 to submit that

ACIT, CIRCLE-2, ASANSOL, ASANSOL vs. M/S. EASTERN COALFIELDS LTD.,

In the result, ITA No. 1636/Kol/2014 (Revenue’s appeal) is dismissed, ITA No

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

reassessment is bad in law since the prescribed procedure is not followed. Accordingly cancelled the order of re- assessment made by AO. and deleting the addition of Rs.1,71 ,40,000/- made by the AO on account of disallowance under the head royalty and cess.” 3. From a perusal of the above grounds it is clear that these are grounds

EASTERN COALFILELDS LTD. vs. ACIT, CIRCLE-2, ASANSOL, ASANSOL

In the result, ITA No. 1636/Kol/2014 (Revenue’s appeal) is dismissed, ITA No

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

reassessment is bad in law since the prescribed procedure is not followed. Accordingly cancelled the order of re- assessment made by AO. and deleting the addition of Rs.1,71 ,40,000/- made by the AO on account of disallowance under the head royalty and cess.” 3. From a perusal of the above grounds it is clear that these are grounds

ACIT, CIRCLE-2, ASANSOL, ASANSOL vs. M/S. EASTERN COALFIELDS LTD.,

In the result, ITA No. 1636/Kol/2014 (Revenue’s appeal) is dismissed, ITA No

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

reassessment is bad in law since the prescribed procedure is not followed. Accordingly cancelled the order of re- assessment made by AO. and deleting the addition of Rs.1,71 ,40,000/- made by the AO on account of disallowance under the head royalty and cess.” 3. From a perusal of the above grounds it is clear that these are grounds

REACHASIA,KOLKATA vs. D.C.I.T./A.C.I.T., CIRCLE - 29,, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Reachasia……………………..……………..............................……….……Appellant 109/28, Hazra Road, Kol- 700026. [Pan: Aagrf2430K] Vs. Dcit/Acit, Circle-29, Kolkata…………………………...……...…..…..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 01, 2025 Date Of Pronouncing The Order : September 03, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

reassessment of the assessee u/s 147 can only be made subject to the satisfaction of the condition envisaged under 1st proviso to section 147 of the Act which states an assessment has been made u/s 143(3), the reopening u/s 147 of the Act can only be made if the income has escaped assessment due to non-disclosure of true

M/S HOOGHLY MILLS PROJECTS LTD.,KOLKATA vs. DCIT, CC-VII, KOLKATA, KOLKATA

In the result, the appeal of assessee is partly allowed

Bench: : Shri S.S.Viswanethra Ravi

reassessments. 153. (1) …: Provided …: Provided further.. (i) ; or (ii) , [Provided also .] (1A). (1B). (2): Provided : Provided further : Provided also (i) (ii), [Provided also.] (2A) Notwithstanding anything contained in sub-sections (1), (1A), (1B) and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment