Birbhum Enterprise Private Limited vs. ITO, Ward-3(1), Suri

Parties Involved

Facts Summary

The assessee, Birbhum Enterprise Private Limited, filed a return of income declaring a total income of Rs.1,12,650/-. Subsequently, an order under section 148A(d) of the Income Tax Act, 1961 was passed on 30.03.2022 alleging that income of Rs.29,00,000/- had escaped assessment. An assessment order was passed on 20.03.2023 adding Rs.29,00,000/- under section 68 and Rs.87,000/- under section 69C of the Act. The assessee appealed against this order to the Commissioner of Income Tax (Appeals), who dismissed the appeal on 21.08.2025. The assessee then filed the present appeal against the order of the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the assessment proceedings initiated against the assessee were valid and not arbitrary or vague?

Judgment Outcome

Decided in favour of Assessee.

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