Kamlesh Singh Vs ITO Ward-4(3), Kolkata
Case No: ITA No.2459/KOL/2025
Court: Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata
Date: 1/12/2026
Parties Involved
appellantKamlesh Singh
respondentITO Ward-4(3), Kolkata
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 …
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.
Precedents Relied Upon
8 precedents cited in this judgement.