A.H. Chemicals Pvt. Ltd. vs. DCIT, Circle 10(1), Kolkata
Parties Involved
Facts Summary
The assessee, A.H. Chemicals Pvt. Ltd., filed its return of income for the assessment year 2015-16 on 30.11.2015, declaring a total income of ₹64,26,560/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). A notice under section 143(2) of the Income Tax Act was issued on 08.04.2016 by the ITO, Ward 11(2), Kolkata, and served upon the assessee. However, the assessment was framed by the DCIT, Circle 10(1), Kolkata. The assessee challenged the assessment on the ground that the notice issued by the ITO was invalid as it did not comply with CBDT instruction no.1/2011, which revised the monetary limits for assigning cases to ITOs and DCS/ACs.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 143(2) by the ITO, Ward 11(2), is valid.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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