Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Vs. ITO, Ward-11(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Dakai Dahala Samabay Krishi Unnayan Samity Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee did not file its return of income for the assessment year 2012-13, under the mistaken impression that it was not required to do so. The Ld. CIT(A) held that advance tax was liable to be paid but none was paid. The assessee sought to file an explanation before the Ld. CIT(A) to clarify its position.…

Legal Issues

• 1. Whether the assessee is required to file a return of income and pay advance tax.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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