Brinda Daga Vs DCIT, Circle-4(1), Kolkata
Parties Involved
Facts Summary
This is an appeal filed by the assessee, Brinda Daga, against the order dated 25.07.2025, passed by the ld.CIT(A), Kolkata for the assessment year 2020-2021. The assessee's representative argued that the notice issued under section 143(2) of the Act was not in the prescribed format as provided by the CBDT. The representative cited several previous decisions of the coordinate bench of the Tribunal which held similar notices to be invalid. The Departmental Representative (DR) supported the orders of the lower authorities and argued that the notice was valid. After considering the submissions from both sides, the Tribunal found that the notice was indeed not in the prescribed format and hence invalid.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Act
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
Similar Judgements
Nutaan Sarada Himghar Vs ACIT, CC-23 (1), Hooghly
'C' Bench, Kolkata benchAY 2018-2019AllowedM/s Dhanbad Minerals Pvt. Ltd. Vs ITO, Ward-6(1), Kolkata
Kolkata benchAY 2018-2019AllowedMan Mohan Goenka Vs ITO Ward-43(1), Kolkata
Kolkata benchAY 2017-2018AllowedKamlesh Singh Vs ITO Ward-4(3), Kolkata
Kolkata benchAY 2017-2018AllowedArvind Kumar Jaiswal Vs ITO Ward-33(1), Kolkata
Kolkata benchAY 2017-2018AllowedSmt. Lalita Agarwal Vs. The Income tax Officer
Delhi ‘E’ Bench benchAY 2012-13 to 2016-17Partly Allowed