Sajal Biswas vs. I.T.O, WD 24(1), Hooghly
Case No: ITA No.1244/KOL/2023
Court: Income Tax Appellate Tribunal 'A' Bench, Kolkata
Date: 3/26/2025
Parties Involved
appellantSajal Biswas
respondentI.T.O, WD 24(1), Hooghly
Facts Summary
This is an appeal by the assessee, Sajal Biswas, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee filed a condonation petition for a 129-day delay in filing the appeal, citing illness and hospitalization due to Hepatitis and viral fever. The Tribunal condoned the delay. The assessee raised an additional ground challenging the issuance of a notice under section 143(2) of the Income Tax Act, 1961, claiming it was in an invalid format and…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Income Tax Act, 1961.
Precedents Relied Upon
7 precedents cited in this judgement.