Girik Estate Pvt. Ltd. Vs ITO (ITAT Kolkata)
Case ke facts
Girik Estate Pvt. Ltd. ka case tha. ITO ne company ki reassessment start ki jabki income Rs.48.23 lakh thi. Appeal late file hui, par tribunal ne time condone kar diya.
Mudda (Issue)
Kya ITO proper power ke bina reassessment kar sakta tha?
Faisla (Held)
ITAT ne assessment radd kar diya. Reason tha ITO ke paas itni badi amount ka case lene ka jurisdiction nahi tha. Pecuniary jurisdiction follow nahi hua.
Practical takeaway
Agar officer ke paas aapke case ki limit ke hisaab se power nahi hai, toh pura assessment radd ho sakta hai. Jurisdiction object zarur uthaiye.
Original report: taxguru.in
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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: 2026-10-15.