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Section 1482

NAVNIRMAN INFRACON PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 689/KOL/2025[2011-12]Status: DisposedITAT Kolkata28 Oct 2025AY 2011-12

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Sandeep Kumar Mehta, Addl. Sr. DR

Section 148Section 250Section 56(2)(via)Section 56(2)(viia)

reassessment u/s 148 was invalid as it did not mention the mandatory sanction from the higher authority as required by law. Furthermore, the reasons recorded for reopening were considered to be based on suspicion rather than a 'reason to believe', constituting a 'fishing and roving inquiry'.", "result": "Allowed", "sections": [ "147", "148", "151", "56(2)(via)", "56(2)(viia