IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER (Assessment Year 2011-2012)

M/s Muse Advertising And Media Private Limited, 6B, Bentinck Street, Kolkata - 700001 [PAN: AAGCM8950J] ……..…...……………....Appellant vs.

The Income Tax Officer, Ward-10(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ............................ Respondent Appearances by:

Assessee represented by : Akkal Dudhewala, Adv.

Department represented by : Sandeep Lakra, Addl. CIT, Sr. DR Date of concluding the hearing : 30.10.2025 Date of pronouncing the order : 20.11.2025

O R D E R

PER RAJESH KUMAR, ACCOUNTANT MEMBER The present appeal has been preferred by the assessee against the order dated 25.09.2024 passed by the Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the "CIT(A)"] u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the "Act"] for the AY

2011-12.

2. In Ground Nos. 1 to 4 of the appeal, the assessee has challenged the validity of the reopening of assessment u/s 147 of the Act.

3. The facts in brief are that the assessee had filed return of income for AY 2011-12 d