DELTA DEALERS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD NO. 13(1), KOLKATA

In the result, the appeal of the assessee is allowed

147 of the Act by issuing notice u/s 148 of the Act\non 11.05.2020, Thereafter, the notice u/s 142(1) of the Act was\nissued by NFAC on 02.02.2022 and likewise a show cause notice was\nissued on 24.02.2022. We note that the second show cause notice\nwas issued on 07.03.2022 by NFAC. The NFAC issued a final draft\nassessment

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”).

reassessment case u/s 147 prior to 29.03.2022 in faceless manner, hence the NFAC erred in having jurisdiction u/s 151A r.w.s. 144B of the Act and they have not empowered under any notification prior to 29.03.2022. 5. The ld. DR supports the impugned order and submit that the ld. AR did not raise this issue before the Assessing Officer

RAJIB SARKAR,RAIGANJ vs. ITO, WARD 2(4),, RAIGANJ

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

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

147 of the Act, (b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference

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

u/s 142(1) of the Act. c) Show cause notice dated 28.03.2022. 1.4. Ld. D/R though supports the impugned order but did not raise any objection on the legal ground. 2. We have perused the records and the papers filed by the assessee. It appears that Notification with respect to Section 151A of the Act has been made with effect

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, whereas the impugned notice was wrongly issued by the Jurisdictional AO, Ward 7(1), Kolkata. 2. For That Appellate Authority failed to appreciate that the notice under Section 148 is barred by limitation in accordance with Section

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

In the result, the appeal of the Appellant is Dismissed

u/s 147 r.w.s.\n144B of the Act dated 29.05.2023, respectively. Since the issues in both\nthe appeals are for the same assessee, they were heard together and are\nbeing decided by this common order for the sake of convenience and\nbrevity\n2. The assessee is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No.: 956/KOL/2025

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

In the result, the appeal of the Appellant is Dismissed

u/s 147 r.w.s.\n144B of the Act dated 29.05.2023, respectively. Since the issues in both\nthe appeals are for the same assessee, they were heard together and are\nbeing decided by this common order for the sake of convenience and\nbrevity\n2. The assessee is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No.: 956/KOL/2025

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)

147 r.w.s 144 of the Act to the file of the AO for fresh assessment after affording reasonable opportunities to the appellant and diligently adhering to the principle of natural justice. The appellant is directed to comply with notices issued by the AO. 6.3 The AO is therefore directed to frame the assessment afresh after giving the appellant reasonable opportunity

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:

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: “A. Grounds concerning dismissal of the Appeal, consequent upon the rejection of Condonation Petition , duly presented with regard to delayed filing of Appeal . A1. That on the facts and circumstances

ARYA ROADWAYS COMPANY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

section 151A r.w.s. notifications issued there under, thereby vitiating the reassessment order. ITA No(s). 3/KOL/2025 Assessment Year(s) 2011-12 Arya Roadways Company Pvt. Ltd. 3. For that the Ld. CIT(A) ought to have held that the re-assessment order is vitiated in law inasmuch as there was absolutely no independent application of mind and no independent enquiry

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.

147 r. w. s 144 read with section144B of the Income Tax Act, 1961 on 17/09/2021 4. That I had been filed an appeal before the Ld. Commissioner of Income Tax (Appeals), NFAC through e-filling. 2 Chhanda Kar 5. That the Ld. Commissioner of Income Tax, (Appeals). National Face Less Appeal Centre (NFAC) passed an order, vide DIN & Order

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