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ITAT Kolkata Quashes ITO’s 148 Notice for Ignoring CBDT Pecuniary Limits
Case Law Details
- Case Name
- Vinod Kumar Giri Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-2019
- Courts
- All ITAT, ITAT Kolkata
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Vinod Kumar Giri Vs ITO (ITAT Kolkata)
CBDT Limits overlooked -Pecuniary jurisdiction of AC/DC ignored – ITAT Kolkata strikes down ITO’s 148 Notice
Assessee filed return declaring Rs 30,88,650. AO, based on DDIT(Inv) information, initiated proceedings u/s 148A & in the absence of reply, issued notice u/s 148. AO made addition of Rs 92,95,020 as unexplained credit u/s 68. CIT(A) dismissed appeal ex parte.
Assessee challenged order by taking legal ground that ITO, Ward-47(1), Kolkata had no pecuniary jurisdiction to issue notice u/s 148 since, as per CBDT Instruction 1/2...
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