PCIT Vs Dozco (India) Pvt. Ltd. (Calcutta High Court)
In the case of PCIT-1 Vs Dozco (India) Pvt. Ltd., the Calcutta High Court dismissed an appeal filed by the revenue challenging an Income Tax Appellate Tribunal (ITAT) order regarding an assessment under Section 153 of the Income Tax Act, 1961. The revenue questioned whether the ITAT erred in allowing the assessee’s appeal without properly considering Section 153’s provisions, particularly regarding the service date of April 3, 2015. The Commissioner of Income Tax (Appeals) [CIT(A)], in a prior order dated September 14, 2020, had ruled in favor of the assessee, noting that the assessment order was served beyond the statutory deadline and was therefore invalid. The CIT(A) found that only a partial order and computation sheet were served on the assessee, which did not constitute valid service. The ITAT reviewed and upheld the CIT(A)’s factual findings and concluded that the assessment was not legally compliant. The High Court found no substantial question of law in the case, upholding the dismissal of the revenue’s appeal and affirming the ITAT’s decision. Consequently, the appeal was dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated August 22, 2023 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA/48/KOL/2021 for the assessment year 2012-2013.
