URMILA GARG,HOWRAH vs. ITO, WARD 47(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Urmila Garg…………………………..………………….……….……….……Appellant Flat No.402, 138 Block-A, 4Th Floor, Gt Road, Howrah - 711102.. [Pan: Adapg1577B] Vs. Ito, Ward-47(1), Kolkata..…………...…………………….....……...…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 03, 2025 Date Of Pronouncing The Order : December 10, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.06.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

reassessment proceedings as invalid and void ab initio.” 5. The ld. AR challenges that impugned order on the legal ground that the Assessing Officer had issued notice u/s 148 of the Act on 01.04.2021 without adhering to the newly inserted provisions of section 148 r.w.s 148A hence the entire assessment proceedings are bad-in-law and the same liable