Manik Pal Vs. ITO, Ward-33(2), Kolkata
Case No: I.T.A. No.: 1968/KOL/2024
Court: Income Tax Appellate Tribunal, Kolkata ‘SMC’ Bench, Kolkata
Date: 1/7/2025
Parties Involved
AppellantManik Pal
RespondentITO, Ward-33(2), Kolkata
Facts Summary
The assessee, Manik Pal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal was against the assessment order passed under sections 147/144/144B of the Act. The assessee raised several grounds of appeal, including the arbitrary initiation of reopening proceedings, the illegality of the notice issued, and the lack of tangible material to support th…
Decision in favour of
Assessee
Legal Issues
- 1. Arbitrary initiation of reopening proceedings
- 2. Illegality of the notice issued under section 148
5 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.