Raj Trimurti Infraprojects Private Limited vs. Income Tax Officer, Ward 2(1)
Case No: ITA No.1747/KOL/2025
Court: Income Tax Appellate Tribunal “D” Bench, Kolkata
Date: 10/15/2025
Parties Involved
RespondentIncome Tax Officer, Ward 2(1)
AppellantRaj Trimurti Infraprojects Private Limited
Facts Summary
The assessee, Raj Trimurti Infraprojects Private Limited, declared a total income of ₹2,15,57,650/- in the revised return filed on 15.11.2018. The case was selected for scrutiny under CASS, and statutory notices were issued. The notice u/s 143(2) of the Act was issued by ITO Ward 2(3), Kolkata dated 10.08.2018, and the assessment was framed by the ITO Ward 2(3), Kolkata. The assessee contended that the learned AO lacked inheritance jurisdiction to frame the assessment as per CBDT instruction no.…
Decision in favour of
Assessee
Legal Issues
- 1. Jurisdiction of the learned AO to pass the order u/s 143(3) of the Act on the ground of lack of inheritance jurisdiction.
Precedents Relied Upon
3 precedents cited in this judgement.