Adyashakti Himghar Pvt. Ltd. vs. ACIT, Circle-7(1), Kolkata
Case No: ITA No.1187/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 10/7/2025
Parties Involved
appellantAdyashakti Himghar Pvt. Ltd.
respondentACIT, Circle-7(1), Kolkata
Facts Summary
The assessee, Adyashakti Himghar Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 on 19/10/2017 declaring a total income of Rs.75,82,980. The return was processed under section 143(1) of the Income Tax Act, 1961 on 26/01/2018. The case was selected for scrutiny under CASS under section 143(1) of the Income Tax Act 1961. Notices under sections 143(2) and 142(1) of the Income Tax Act 1961 were issued and served on the assessee. The Assessing Officer completed the assessment of…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Income Tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.