Alpha National Trading Co. Vs ACIT (ITAT Kolkata)
Case ke facts
Yeh case ek trading company ka tha. ACIT ne bina valid Section 143(2) notice diye assessment kiya. Section 143(2) notice assessment karne se pehle dena zaroori hota hai.
Mudda (Issue)
Kya assessment valid hai agar Section 143(2) notice nahi diya gaya?
Faisla (Held)
ITAT ne Calcutta High Court ke purane faisele follow kiye. Bola assessment bina Section 143(2) notice diye hua hai to void hai, isliye assessment radd kiya.
Practical takeaway
Agar aapko Section 143(2) notice timely nahi mila hai to assessment khatam ho sakta hai. Hamesha notice ki copy sambhal ke rakhein.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-18.