IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.2107/KOL/2025 (Assessment Year: 2008-09)

DCIT, Central Circle 3(3 Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern

111, Park Street, Kolkata- Vs. Metropolitan Bypass, Opposite

700016, West Bengal Ruby, kasba, Kolkata-700107, West Bengal (Appellant) (

Respondent)

PAN No. AABCR1053N Assessee by : Shri S.K. Tulsiyan &

Ms. Puja Somani, ARs Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 17.11.2025 Date of pronouncement: 23.12.2025

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata-21(hereinafter referred to as the “Ld. CIT(A)”] dated 06.08.2025 for the AY 2008-09.

2. In ground nos.1 and 2, the assessee has challenged the assessment framed u/s 263/143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as the Act) dated 28.03.2014, to be invalid on the ground that the in consequent to invalid exercise of revisionary jurisdiction u/s 263 of the Act, although, the appeal of the assessee preferred before the Tribunal against the re