ITO, WARD-10(1), KOLKATA, KOLKATA vs. M/S ANAMIKA DEALCOM PRIVATE LIMITED, KOLKATA
ITA 2179/KOL/2016[2012-13]Status: DisposedITAT Kolkata22 Oct 2020AY 2012-13
Bench: Hon’Bleshri J. Sudhakar Reddy, Am & Hon’Bleshri S.S. Godara, Jm] A.Y 2012-13 Income Tax Officer Vs. Anamika Dealcom Pvt.Ltd Ward 10(1), Ad-76, Salt Lake City, Sector P-7, Chowringhee Square, 3Rd Kolkata-64 Floor, Kolkata-69 Pan No. Aaica 4631 Q (अपीलाथ" /Appellant) (""यथ" /Respondent) C.O No. 34/Kol/2019 [A/O Ita No. 2179/Kol/2016] Anamika Dealcom Pvt.Ltd Vs. Income Tax Officer Ad-76, Salt Lake City Ward-10(1), P-7, Chowringhee Square Sector, Kolkatka-64 Kolkata-69 ("तया"ेपक/Cross-Objector) (""यथ" /Respondent) आवेदक क" ओर से/By Assessee : Shri Somnath Ghosh, Advocate, राज"व क" ओर से/By Respondent : Smt.Ranu Biswas, Addl. Cit-Dr
For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Smt.Ranu Biswas, Addl. CIT-DR
Section 120Section 143(2)Section 143(3)
section 143(2) notice issued from the Assessing
Officer having jurisdiction is rendered invalid as under:-
“2. The assessee has raised legal issues by preferring additional grounds of appeal (i) that no notice u/s. 143(2) of the Income-tax Act, 1961 (hereinafter referred to as the "Act") was issued by ITO, Ward-6(l), Kolkata (who framed
