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NFAC Reassessment Before Section 151A Notification Quashed: ITAT Kolkata
Case Law Details
- Case Name
- Award Vintrade Pvt. Ltd. Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Kolkata
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Award Vintrade Pvt. Ltd. Vs ITO (ITAT Kolkata)
Section 147/144B Reassessment Quashed for Lack of NFAC Jurisdiction Before Section 151A Notification: ITAT Kolkata
The assessee filed appeals against the orders of the National Faceless Appeal Centre (NFAC), Delhi dated 02.03.2026 and 04.03.2026 for Assessment Years 2013-14, 2014-15 and 2017-18, including appeals against penalty levied under Section 271(1)(c) by order dated 11.11.2021. As the issues were identical, the Tribunal treated the appeal for AY 2017-18 as the lead case.
For AY 2017-18, the assessee challenged the validity...
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