Sagarmal Mall Vs DCIT (ITAT Kolkata)
Case ke facts
Sagarmal Mall ne 19.80 lakh declare kiye. DCIT ne assessment kiya. Jurisdiction ka paisa limit cross ho gaya tha, jisme DCIT ko assessment karne ka haq nahi tha.
Mudda (Issue)
Kya DCIT ne sahi jurisdiction mein assessment kiya tha?
Faisla (Held)
ITAT ne bola DCIT ko paisa limit ki wajah se assessment ka right nahi tha, isi liye assessment ko wapas bhej diya.
Practical takeaway
Hammesha check karo ki jo AO assessment kar raha hai uske paas paisa limit ki wajah se jurisdiction hai ya nahi, especially agar case bada hai.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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- Elegant Vinimay Pvt. Ltd. Vs ITO (ITAT Kolkata)ITAT Kolkata · Section 151A (faceless scheme start hone ki date ka issue tha)
- Mathialagan Gathya Vs DDIT/ADIT (Investigation) (ITAT Chennai)ITAT Chennai · Black Money Act, India–Sweden DTAA
- Shantanu Bhowmick Vs ADIT (Investigation) (ITAT Delhi)ITAT Delhi · Black Money Act, section 10(1) (ye notice assessment shuru karne ke liye hota hai)
- Suvarnakarara Cooperative Society Limited Vs ITO (ITAT Panaji)ITAT Panaji · Section 80P (ye section cooperative society ko interest income par deduction deta hai)
- DCIT Vs Growmore Research & Assets Management Ltd. (ITAT Mumbai)ITAT Mumbai · Section 148
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-09.