Arvind Kumar Jaiswal Vs ITO Ward-33(1), Kolkata
Case No: ITA No.2499/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata
Date: 1/13/2026
Parties Involved
appellantArvind Kumar Jaiswal
respondentITO Ward-33(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, Arvind Kumar Jaiswal, against the order dated 28.02.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. The appeal was delayed by 187 days, but the delay was condoned after the assessee filed an application for condonation of delay with sufficient reasons. The main contention of the assessee was that the notice issued under section 143(2) of the Act was not in the prescribed format as per the CB…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 143(2) of the Act is valid.
- 2. Whether the assessment order based on the invalid notice should be quashed.
Precedents Relied Upon
5 precedents cited in this judgement.