Sandip Kumar Keshari Vs. ITO, Ward 3(1)
Case No: ITA No. 349/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 3/11/2025
Parties Involved
appellantSandip Kumar Keshari
respondentITO, Ward 3(1)
Facts Summary
The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was reopened based on information about financial transactions/activities relating to the assessee. Despite multiple notices under section 142(1) and questionnaires, the assessee did not comply. Consequently, the Assessing Officer (AO) added a sum of ₹2,89,97,000/…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order u/s 147 read with section 144B is unlawful having been passed without the issue of Notice u/s 143(2) of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.