Kamlesh Singh Vs ITO Ward-4(3), Kolkata
Parties Involved
Facts Summary
This is an appeal filed by the assessee, Kamlesh Singh, against the order dated 30.07.2025 passed by the ld.Addl./JCIT(A)-2, Pune, for the assessment year 2017-2018. The assessee's counsel submitted that the notice under section 143(2) of the Income Tax Act, 1961, was issued by the ITO Ward-35(3), Kolkata, which did not have jurisdiction over the assessee. It was further submitted that the ITO Ward-4(3), Kolkata, which had jurisdiction, did not issue the notice. Additionally, the notice was not in the prescribed format as per the CBDT instructions, making it invalid. The assessee relied on several previous decisions of the Tribunal to support their case.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under section 143(2) issued by the ITO Ward-35(3), Kolkata, is valid.
- 2. Whether the assessment order passed based on the invalid notice is valid.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
8 precedents cited in this judgement.
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