2025 (7) TMI 1979

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.... Mr. Amit Sharma, Adv. For the Respondent : Mr. Subash Agarwal, Adv., Mr. Rajarshi Chatterjee, Adv., Ms. Suman Sahani, Adv., Mr. Amit Shaw, Adv. ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated May 3, 2024 passed by the Income Tax Appellate Tribunal, B - Bench, Kolkata (the Tribunal) in ITA/638/....

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....1 were already issued by the ITO Ward-61(4), Kolkata prior to transfer of the case to ITO Ward-6(1), Kolkata and as per the provisions contained under Section 127(4) and Section 129 of the Income Tax Act, 1961 there is no requirement of issuance of issuance of notices under Section 148 and 143(2) of the Income Tax Act, 1961 afresh by the transferee Assessing Officer if such notices were already is....

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....sideration in the instant case is whether the assessment order passed under Section 147 read with 143(3) of the Act dated 11.12.2017 was passed by the officer having jurisdiction. The undisputed facts are that the assessee had filed a return of income with the Assistant Commissioner, Range - 24, Kolkata. However, the notice under Section 148 of the Act dated 31.3.2017 and Section 143(2) of the Act....

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.... 1514 wherein the appeal filed by the department was dismissed upholding the order passed by the learned Tribunal which quashed the assessment proceedings on the ground of lack of jurisdiction. The facts of the case are identical and, therefore, the decision in the case of Bhagyalaxmi Conclave Pvt. Ltd. will clearly apply to the facts of the case on hand. Thus, the Tribunal having rightly taken no....