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

68 of the Act. The said assessment order has been challenged before the ld. CIT(A) wherein in absence of any response from the appellant the case of the assessee has been dismissed. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenges the impugned order by taking

SAGAR BOTHRA,HOWRAH vs. NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am Sagar Bothra Nfac C/O Agarwal Vishwanath & The National Faceless Assessment Centre, 2 Nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3Rd Floor, Kolkata-700013, Wb Stadium, New Delhi-110003 (Appellant) (Respondent) Pan No. Anlpb4505H Assessee By : Shri Deep Agarwal, Ar Revenue By : Shri Pampa Ray, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

68 of the Act, treating the same as unexplained cash credit and assessed total income of the assessee at ₹42,76,534/-. 5. In the appellate proceedings, the ld. CIT (A) set aside the matter back to the file of the ld. Assessing Officer. 6. After hearing the rival contentions and perusing the materials available on record, I find that

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

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

In the result, the appeal of the Appellant is Dismissed

151A of the Act and the e-\nAssessment of Income Escaping Assessment Scheme, 2022. The said\nscheme, read with Section 144B, unequivocally requires that such notices\nbe issued only by an authority selected through an automated process and\nrouted through the National Faceless Assessment Centre (NFAC). In the\npresent case, the failure to adhere to this prescribed procedure renders

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

In the result, the appeal of the Appellant is Dismissed

151A of the Act and the e-\nAssessment of Income Escaping Assessment Scheme, 2022. The said\nscheme, read with Section 144B, unequivocally requires that such notices\nbe issued only by an authority selected through an automated process and\nrouted through the National Faceless Assessment Centre (NFAC). In the\npresent case, the failure to adhere to this prescribed procedure renders