IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER (Assessment Year 2017-18)

Labh Combines Pvt. Ltd., 391, Block ‘G’ Shyam Sadan, New Alipore, Kolkata - 700053 [PAN: AAACL4352M] ……..…...…………….... Appellant vs.

Deputy Commissioner of Income Tax, Circle 7(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by:

Assessee represented by : S.K. Tulsiyan, Advocate &

Puja Somani, AR Department represented by : Sandip Sarkar, JCIT, Sr. DR Date of concluding the hearing : 28.01.2026 Date of pronouncing the order : 17.02.2026

O R D E R

Per Rajesh Kumar, AM The present appeal filed by the assessee arises from order dated

06.10.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter referred to as “the Ld.CIT(A)].

2. The assessee has challenged the reopening of assessment u/s 147 of the Act by issuing notice u/s 148 of the Act on 30.03.2021 based on incorrect information received from the DDIT (Inv.), Unit-1(3), Kolkata and without any