Aalekha Supply Pvt. Ltd. vs. ITO Ward 4(3), Kolkata
Case No: I.T.A. No.1286/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
Date: 12/23/2025
Parties Involved
appellantAalekha Supply Pvt. Ltd.
respondentITO Ward 4(3), Kolkata
Facts Summary
The appeal arises from an order dated 24.02.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi. The assessee, Aalekha Supply Pvt. Ltd., filed its return of income under section 139(1) on 26.09.2013 declaring a loss of Rs. 15,00,000/-. Subsequently, the Assessing Officer (AO) reopened the assessment under section 147 of the Act by issuing a notice under section 148 on 06.05.2020. The assessee fil…
Decision in favour of
Assessee
Legal Issues
- 1. Invalid reopening of assessment under section 147 of the Income Tax Act, 1961 by the AO.
Precedents Relied Upon
5 precedents cited in this judgement.