Tapas Kumar Das Vs. ITO, Ward-50(5), Kolkata
Case No: ITA No. 1660/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 3/11/2025
Parties Involved
appellantTapas Kumar Das
respondentITO, Ward-50(5), Kolkata
Facts Summary
The assessee, Tapas Kumar Das, filed his return of income for the assessment year 2017-18 on 30.10.2017, declaring a total income of ₹3,75,780/-. His return was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). Subsequently, the Assessing Officer (AO) issued a notice under section 143(2) and 142(1) of the Income Tax Act, along with a questionnaire. Due to non-compliance by the assessee, the AO framed an ex-parte assessment under section 144 of the Act on 27.12.2019, ma…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Income Tax Act for non-compliance with CBDT Circular No. F.NO.225/157/2017/ITA-11 dated 23.06.2017.
Precedents Relied Upon
4 precedents cited in this judgement.