TaxTMI 
TaxTMI 
2023 (10) TMI 921
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.... satisfied with the reasons assigned in the application for condonation of delay and the delay in filing the appeal is condoned. The application IA No : GA/1/2023 is allowed. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th March, 2023 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata in ITA No. 753/Kol/2019 for the assessment year 2015-16. The revenue has raised the following substantial questions of law for consideration :- a) Whether in the facts and circumstances of the case and in law the Learned Tribunal has committed substantial error in law in deleting the disallowance of carry forward of losses of earlier years ? b) Whether the Learned T....
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....e Tribunal and in the appeal additional ground was raised contending that the action of the CIT(A) in confirming the action of the Assessing Officer in making additions in respect of issues not mentioned in limited scrutiny were beyond jurisdiction of the Assessing Officer as the scrutiny assessment was selected for limited scrutiny under Section 143(2) and not complete scrutiny. The Department objected to the additional ground which were raised by the appellant before the Tribunal. However, the learned Tribunal overruled the said objection holding that the issue is jurisdictional issue and can be raised by the assessee at any point of time. This finding of the learned Tribunal is well justified and in accordance with the settled legal prin....
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....ide intentions and the Officer concerned has been placed under suspension. Therefore, it was reiterated that the Assessing Officer should abide by the Instructions of CBDT while completing limited scrutiny assessment and should be scrupulous about maintenance of note sheets in assessment folders. Thus, considering these aspects, we are of the view that the learned Tribunal rightly allowed the assessee's appeal on the said issue. This Court had an occasion to consider a somewhat similar issue in the case of Principal Commissioner of Income Tax 1, Kolkata Vs. Sukhdham Infrastructures LLP, in ITAT No. 164 of 2023, dated 14th August, 2023. In the said case an identical contention as raised before us was raised stating that at best the action o....