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Section 143(2) Assessment Quashed as Jurisdictional AO Failed to Issue Notice: ITAT Kolkata
Case Law Details
- Case Name
- K.A. Wires Ltd Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Kolkata
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K.A. Wires Ltd Vs ITO (ITAT Kolkata)
The Income Tax Appellate Tribunal, Kolkata Bench, considered the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2012-13. The assessee, engaged in the business of zinc manufacturing, had filed its return declaring a loss. The Assessing Officer completed the assessment under Section 143(3) of the Income-tax Act, 1961, determining positive income after making an addition under Section 68 in respect of share capital and share premium received from three associate companies. The Commissioner (Appeals) upheld...
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