Sunblaze Constructions Pvt. Ltd. Vs. ITO, Ward 9(1)
Case No: ITA No.1788/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 1/6/2026
Parties Involved
appellantSunblaze Constructions Pvt. Ltd.
respondentITO, Ward 9(1)
Facts Summary
The assessee, Sunblaze Constructions Pvt. Ltd., received a notice under section 148 of the Income-tax Act on 29.06.2021 for the assessment year 2016-17. The extended period of limitation under the Taxation and Other Laws (Deduction and Amendment of Certain Provisions) Act, 2020 (TOLA) expired on 30.06.2021. Subsequently, the Assessing Officer (AO) issued a show cause notice under section 148A(b) on 24.05.2022. The assessee replied on 14.06.2022 and requested material for rebuttal. The AO then is…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal is condonable.
- 2. Whether the notice issued under section 148 of the Act is barred by limitation.
Precedents Relied Upon
9 precedents cited in this judgement.