Vikash Agarwal Vs. ITO, Ward 3(1)
Case No: ITA No. 1810/KOL/2025
Court: Income Tax Appellate Tribunal “D” Bench, Kolkata
Date: 1/20/2026
Parties Involved
appellantVikash Agarwal
respondentITO, Ward 3(1)
Facts Summary
The facts in brief are that the notice under section 148 of the Act was issued on 19.06.2021. The assessee requested the Assessing Officer (AO)/Joint Assessing Officer (JAO) on 06.01.2022 for supplying the reasons filed with JAO on 07.01.2022. On 03.02.2022, the reasons were supplied by the JAO to the assessee. Thereafter the AO issued show cause notice under section 148A(b) of the Act on 23.05.2022, calling upon the assessee to reply by 08.06.2022. The assessee replied to the notice dated 23.05…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 of the Act and the reassessment proceedings are barred by limitation.
Precedents Relied Upon
3 precedents cited in this judgement.