Manish Berlia Vs ACIT, Circle-1(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Manish Berlia, against the order dated 22.10.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The return of income for the impugned assessment year was filed on 24/12/2019 showing a total income of Rs.8,092/-. The Assistant Commissioner of Income Tax, Kolkata-1(2) has passed the assessment order. The appellant submitted that the pecuniary jurisdiction in respect of the assessee did not lie with the Assistant Commissioner of Income Tax, Circule-1(1), Kolkata in view of the Instruction No.F.No.187/12/2010-IT(A-1) dated 31/01/2011.…

Legal Issues

• 1. Whether there is a valid notice issued u/s. 143(2) of the Act in commencing the scrutiny assessment and thereafter framing the assessment order u/s. 143(3) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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