Saktinagar Samabay Krishi Unnayan Samity Ltd. vs. Income Tax Officer, Ward 41(1), Nadia
Case No: ITA No.1189/KOL/2025
Court: Income Tax Appellate Tribunal “D” Bench, Kolkata
Date: 10/27/2025
Parties Involved
appellantSaktinagar Samabay Krishi Unnayan Samity Ltd.
respondentIncome Tax Officer, Ward 41(1), Nadia
Facts Summary
The assessee, Saktinagar Samabay Krishi Unnayan Samity Ltd., filed its return of income on 01.03.2017 declaring total income as nil. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 06.04.2021. Subsequently, a notice under section 148A(b) was issued on 23.05.2022, following the Supreme Court's decision in Union of India vs. Asish Agarwal. An order under section 148A(d) was passed on 29.07.2022, and a notice under section 148 of the Act was issued on the…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 of the Act is barred by limitation for the assessment year 2015-16.
Precedents Relied Upon
7 precedents cited in this judgement.