2025 (7) TMI 898

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....ERJEE (DAS) For the Appellant : Mr. Aryak Dutt, Adv., Mr. Soumen Bhattacharjee, Adv., Mr. Ankan Das, Adv. and Ms. Shradhya Ghosh, Adv. For the Respondent : Mr. Sanjay Dixit, Adv. and Mr. Rajeev Kumar Agarwal, Adv. ORDER THE COURT: We have heard the learned Advocates for the parties. There is a delay of 45 days in filing the appeal. As the explanation offered for not preferring the a....

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....rticularly, when such legal issue which has now been allowed by the Learned Tribunal, Kolkata Bench, was never raised by the appellant assessee before the Learned CIT (A) in their Grounds of Appeal nor during the Appellate Proceedings while filing additional grounds/evidences under prescribed Rules? II. Whether the Learned Income Tax Appellate Tribunal has committed substantial error in l....

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....reasons to believe" for such re-opening of assessment under the purview of Section 147 of the Act and the case was re-opened after obtaining the due approval of competent authority as was required under section 151 of the Income Tax Act, 1961? We have elaborately heard the learned Advocates appearing for the parties and perused the orders passed by the First Appellate Authority as well as the i....

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....ut that even the name of the assessee has also been wrongly noted by the Assessing Officer. Thus, the learned Tribunal on facts concluded that the re-opening of the assessment was bad in law. We find no justifiable ground to upset the finding recorded by the learned Tribunal which was rendered upon re-appreciation of the factual position. Apart from that, the learned Tribunal has also found tha....