Hanuman Agro Industries Vs DCIT, Circle-4(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Hanuman Agro Industries against the order dated 22.05.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee originally filed its return of income on 31.10.2018 and subsequently filed a revised return on 19.03.2019 declaring a total income of Rs.16,64,350/-. The Assistant Commissioner of Income Tax, Kolkata-1(2) passed the assessment order. A notice under section 148 of the Act was issued on 25.03.2025 by the ACIT, Circle-4(1), Kolkata. The assessee argued that the pecuniary jurisdiction did not lie with the Assistant Commissioner of Income Tax, Circle-1(1), Kolkata as per CBDT Instruction No.F.No.187/12/2010-IT(A-1) dated 31/01/2011.…

Legal Issues

• 1. Whether there is a valid notice issued under section 143(2) of the Act in commencing the scrutiny assessment and thereafter framing the assessment order under section 143(3) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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