Iva Narayan Vs ITO Ward-3(1), Malda
Case No: ITA No.1246/KOL/2025
Court: Income Tax Appellate Tribunal ‘SMC’ Bench, Kolkata
Date: 11/21/2025
Parties Involved
appellantIva Narayan
respondentITO Ward-3(1), Malda
Facts Summary
The present appeal is directed at the instance of the assessee, Iva Narayan, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.05.2025 passed for Assessment Year 2016-2017. The assessee contends that the assessment framed by the AO under sections 147 read with 144B of the Act is not sustainable as the notice issued under section 148 of the Act is barred by limitation. The ld. AR submitted that the notice under section 148 of the Act was issued on 20.07.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 of the Act is barred by limitation?
Precedents Relied Upon
3 precedents cited in this judgement.