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Documents citing M/S. Paras Surti Products Pvt. Ltd.,, ... vs Ito, Ward - 14(3), Kolkata, Kolkata on 9 August, 2019

Kippy Engineering Pvt. Ltd.,Kolkata vs Acit, Cc-3(4), Kolkata on 17 February, 2026

to the communication of approval u/s 151 of the Act is serious lapse which goes to the root of the matter and renders the notice issued u/s 148 as null and void in the eyes of law and so is the assessment framed consequently. The case of the assessee finds support from the decision of the Paras Plaza Pvt. Ltd. Vs. ITO Ward 10(4), Kolkata (supra), wherein the similar issue has been decided in favour of the assessee by the coordinate Bench of the Tribunal, the operative part of the decision is extracted below:
Income Tax Appellate Tribunal - Kolkata Cites 13 - Cited by 0 - Full Document

Jiwansagar Niketan Pvt. Ltd.,Kolkata vs Acit, Cc - 3(4),, Kolkata on 17 February, 2026

8. On the basis of above, we find that certainly the approval granted u/s 151 of the Act was conveyed to the DCIT, Central Circle 3(4), Kolkata on 30.03.2017 whereas the notice u/s 148 of the Act was issued on 29.03.2017 meaning thereby that notice was issued even prior to the communication of approval granted by the Ld. PCIT u/s 151 of the Act. In our considered opinion, the issuance of notice u/s 148 of the Act even prior to the communication of approval u/s 151 of the Act is serious lapse which goes to the root of the matter and renders the notice issued u/s 148 of the Act ss null and void in the eyes of law and so is the assessment framed consequently. The case of the assessee finds support from the decision of the Paras Plaza Pvt. Ltd. Vs. ITO Ward 10(4), Kolkata (supra), wherein the similar issue has been decided in favour of the assessee by the coordinate Bench of the Tribunal. The operative part of the decision is extracted below:
Income Tax Appellate Tribunal - Kolkata Cites 12 - Cited by 0 - Full Document
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