Chhanda Kar vs. Income Tax Officer, Ward-27(3), Haldia
Case No: I.T.A. No. 1343/Kol/2025
Court: Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata
Date: 10/30/2025
Parties Involved
appellantChhanda Kar
respondentIncome Tax Officer, Ward-27(3), Haldia
Facts Summary
Chhanda Kar, a retailer of SARI and other ladies' garments, was assessed to tax under the jurisdiction of the Income Tax Officer, Ward 27(3), Haldia. The assessment year 2015-16 was completed and an order was passed under sections 147, 144, and 144B of the Income Tax Act, 1961 on 17/09/2021. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), which was received on 03/02/2025. The appeal was not filed in time due to the erstwhile a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Income Tax Officer issued the notice under section 143(2) of the Income Tax Act, 1961 before passing the assessment order.
- 2. Whether the National Faceless Assessment Centre had the proper jurisdiction to pass the assessment order without issuing the notice under section 148 of the Act.
3 more legal issues analysed in this judgement.
Precedents Relied Upon
6 precedents cited in this judgement.