| The Tax Publishers2020 TaxPub(DT) 2395 (Kol-Trib) INCOME TAX ACT, 1961
Section 143(3)
As per CBDT Instruction No. 01/2011 scrutiny notice under section 143(2) must be issued by Dy. CIT or Asstt. CIT, but in assessee's case scrutiny notice under section 143(2) was issued by ITO, Ward-5(2), Kolkata therefore , assessment framed by Dy. CIT, Circle 10(2), Kolkata was invalid as notice under section 143(2) was not issued by the authority having jurisdiction on assessee-company.
|
Assessment - Validity - Section 143(2) notice issued by ITO and not by Dy. CIT -
In assessee's case, scrutiny notice under section 143(2) was issued by ITO, Ward-5(2), Kolkata and assessment order under section 143(3), dated 28-3-2015 was framed by Dy.CIT, Circle-10(2), Kolkata. Assessee challenged validity of assessment framed for want of jurisdiction. Held: As per CBDT Instruction No. 01/2011 scrutiny notice under section 143(2) must be issued by Dy. CIT or Asstt. CIT, but in assessee's case scrutiny notice under section 143(2) was issued by ITO, Ward-5(2), Kolkata therefore , assessment framed by Dy. CIT, Circle 10(2), Kolkata was invalid as notice under section 143(2) was not issued by the authority having jurisdiction on assessee-company.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE ITAT, KOLKATA BENCH
S.S. GODARA & A.L. SAINI, JJ.
DCIT v. Proficient Commodities (P) Ltd.
ITA No. 1346/Kol/2016, C.O. No. 36/Kol/2019
18 March, 2020
In favour of assessee.
Appellant by: Ram Bilash Meena, Commissioner Departmental Representative
Respondent by: Somnath Ghosh, Advocate
A.L. Saini, J.
The captioned appeal filed by the Revenue and the cross objection filed by the assessee, pertaining to assessment year 2012-13, are directed against the common order passed by the Commissioner (Appeal)-4, Kolkata, in Appeal No. 469/Commissioner (Appeals)-4/Circle-10(2)/Kol/15-16, which in turn arise out of an assessment order passed by the assessing officer under section 143(3) of the Income Tax Act, 1961 (in short the 'Act'), dated 28-3-2015.
2. The grounds of appeal raised by the revenue are as follows :--
 SUBSCRIBE FOR FULL CONTENT
|