Dynamo Realcon Pvt. Ltd. Vs ITO Ward-1(1), Kolkata
Parties Involved
Facts Summary
This is an appeal filed by Dynamo Realcon Pvt. Ltd. against the order dated 05.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appellant submitted that the notice required to be issued u/s.143(2) of the Act has not been issued in the impugned case. Instead, a notice u/s.148 of the Act was issued on 18/03/2020, to which the assessee filed its return of income on 10/02/2021. The appellant relied on a screenshot from the income tax portal indicating that no notice u/s.143(2) was issued.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the failure to issue a notice u/s.143(2) of the Act invalidates the assessment order.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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