M/s Dhanbad Minerals Pvt. Ltd. Vs ITO, Ward-6(1), Kolkata
Case No: ITA No.1429/KOL/2025
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/14/2026
Parties Involved
appellantM/s Dhanbad Minerals Pvt. Ltd.
respondentITO, Ward-6(1), Kolkata
Facts Summary
This is an appeal filed by M/s Dhanbad Minerals Pvt. Ltd. against the order dated 25.01.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The appellant submitted that the notice issued under section 143(2) of the Act on 23.09.2019 is not valid as it does not conform to the format prescribed by the CBDT in Instruction F No. 225/157/2017/ITA-II dated 23.06.2017. The appellant relied on previous decisions of the Tribunal which held simil…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Act
- 2. Consequential validity of the assessment order
Precedents Relied Upon
6 precedents cited in this judgement.