Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Vs. ITO, Ward-11(1), Kolkata
Case No: ITA No. 1787/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA
Date: 3/27/2025
Parties Involved
appellantDakai Dahala Samabay Krishi Unnayan Samity Ltd.
respondentITO, Ward-11(1), Kolkata
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 clari…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is required to file a return of income and pay advance tax.
Precedents Relied Upon
1 precedent cited in this judgement.