IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year:2018-19)

Milani Swanirbhar Gosthi Income Tax Officer, Nil Shyamnagar, Banjetia Ward 42(1), Murshidabad Berhampore, 39 R.N. Tagore Road, Vs.

Murshidbad-742101, Behrampur, Murshidabad-742101 West Bengal West Bengal (Appellant) (

Respondent)

PAN No. AAALM0919N Assessee by : Shri S.K. Tulsiyan, &

Ms. Sonam Bajoria, ARs Revenue by : Shri Sandeep Lakra, DR Date of hearing: 30.07.2025 Date of pronouncement: 28.08.2025

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT (A)”] dated 16.01.2025for the AY 2018-19.

2. The issue raised in ground no.1 is against the invalid notice issued u/s 143(2) of the Act dated 22.09.2019, in violation of CBDT instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017.

3. The facts in brief are that the assessee filed the return of income on

15.10.2018, declaring total income of ₹19,96,730/-. The case of the assessee was selected for complete scrutiny and accordingly, notice u/s 143(2) and 142(1) of the Ac