Bhinaswar Commercial Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Case ke facts
Iss case mein DCIT ne reassessment shuru kar diya tha, lekin CBDT ke rule ke hisab se unke paas itna jurisdiction nahi tha. Company ne point uthaya ki officer galat tahat kaam kar raha hai.
Mudda (Issue)
Kya officer ko CBDT instruction violate karke reassessment ka right tha?
Faisla (Held)
ITAT ne pura reassessment process radd kar diya. Bola ki jab pecuniary jurisdiction nahi hai to action valid nahi ho sakta.
Practical takeaway
Hamesha CBDT ke instruction check karo. Agar officer ka jurisdiction nahi hai to unka notice valid nahi hai.
Original report: TaxGuru
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
- Bihar Medical Services & Infrastructure Corporation Ltd. Vs Assessment Unit (ITAT Patna)ITAT Patna
- Biswas Mohd Sher Ali Vs ITO (ITAT Kolkata)ITAT Kolkata · Section 69A
- State Bank of India Vs ITO (ITAT Agra)ITAT Agra · Section 201
- Vinay Iron Foundry Vs PCIT (ITAT Agra)ITAT Agra · Section 263, 115BBE
- ACIT Vs Layer Exports Pvt. Ltd. (ITAT Mumbai)ITAT Mumbai
- Elegant Vinimay Pvt. Ltd. Vs ITO (ITAT Kolkata)ITAT Kolkata · Section 151A (faceless scheme start hone ki date ka issue tha)
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-10.