Anusua Ghosh Vs ACIT Circle-29, Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Anusua Ghosh, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.08.2024 for the assessment year 2014-2015. The assessee is challenging the notice issued under section 148 of the Income Tax Act. The notice under section 148 was issued on 29.03.2019. The approval for the reopening was granted by the JCIT, Range-29, Kolkata, on 31.03.2019. The assessee argues that since the approval was granted after the issuance of the notice, the notice is invalid and in violation of Section 151(2) of the Act. Consequently, the assessment order should be quashed.…

Legal Issues

• 1. Validity of the notice issued under section 148 of the Income Tax Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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