Dinesh Mehta HUF Vs ITO Ward-30(1), Kolkata
Case No: ITA No.1042/KOL/2025
Court: Income Tax Appellate Tribunal “A” Bench, Kolkata
Date: 12/9/2025
Parties Involved
appellantDinesh Mehta HUF
respondentITO Ward-30(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, Dinesh Mehta HUF, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.02.2025 for the assessment year 2016-2017. Notice u/s.148 of the Act was issued on 23/07/2022, beyond the 3-year period, and the quantum for reopening was Rs.66,89,500/-. The assessee argued that the approval for issuing the notice beyond 3 years and for an amount above Rs.50,00,000/- should have been granted by the PCCIT, but it was granted by t…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148 of the Act beyond the 3-year period.
- 2. Consequences of the invalid notice on the assessment order.
Precedents Relied Upon
3 precedents cited in this judgement.