Madina Rice Mill Private Limited Vs. ACIT, Central Circle 4(4)
Case No: ITA No.2467 to 2471/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 11/26/2025
Parties Involved
appellantMadina Rice Mill Private Limited
respondentACIT, Central Circle 4(4)
Facts Summary
The assessee, Madina Rice Mill Private Limited, filed its return of income on 30.09.2013 declaring a total income of ₹1,45,910/-. The return was processed under section 143(1) of the Income Tax Act, 1961 on 24.04.2014. A survey under section 133A of the Act was conducted on 28.02.2020, revealing incriminating documents. Consequently, the case was reopened under section 147 of the Act by issuing a notice under section 148 on 25.03.2021. The assessee complied with the notice by filing a return on …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148 of the Income Tax Act, 1961 without proper approval under section 151.
Precedents Relied Upon
11 precedents cited in this judgement.