M/s Sagun Sales Private Limited Vs ITO Ward-4(1), Kolkata
Case No: ITA No.1194/KOL/2024
Court: Income Tax Appellate Tribunal "SMC" Bench Kolkata
Date: 1/13/2026
Parties Involved
appellantM/s Sagun Sales Private Limited
respondentITO Ward-4(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, M/s Sagun Sales Private Limited, against the order dated 19.04.2024, passed by the ld.CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2011-2012. The issue in the appeal was against the reopening of the assessment. The Assessing Officer (AO) had received information from the Income Tax Officer (Investigation) Unit-1 & AIU, Kolkata regarding tax evasion through various beneficiaries. However, there was no independent application of mi…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reopening the assessment
Precedents Relied Upon
5 precedents cited in this judgement.