Case Law Details
Amiya Gopal Dutta Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that as per board’s instruction CBDT circular 1/2011 dated 31.01.2011, in the case of non-corporate assessee in non-metro cities, the ITR filed upto Rs. 15 lacs has to be assessed by ITO and therefore in the instant case the assessment is framed by the Assistant Commissioner of Income Tax in is void, ultra vires and nullity in the eyes of law.
Facts-
The case of the assessee was selected for limited scrutiny and notice u/s 143(2) of the Act was issued by ITO, Ward-1(1), Jalpaiguri on 25.05.2018 however, the assessment was framed by the Assistant Commissioner of Income Tax, Circle-1, Jalpaiguri vide order dated 17.12.2018 passed u/s 144 of the Act. At the outset, the Ld. Counsel for the assessee submitted that the assessment passed u/s 144 of the Act dated 17.12.2018 is void, ultra vires and nullity in the eyes of law.
Conclusion-
Please become a Premium member. If you are already a Premium member, login here to access the full content.