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IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA

BEFORE SHRI RAJESH KUMAR, AM

AND

SHRI PRADIP KUMAR CHOUBEY, JM

ITA No.2179/KOL/2025

(Assessment Year: 2011-12)

Shree Krishna Gyanodaya

ACIT, Central Circle 4(3)

Flour Mills Pvt. Ltd.

Aaykar Bhawan Poorva

15^th Floor, 46C, Chowringhee

Vs. 110, Kolkata-700107,

Road, Everest House, Kolkata-

West Bengal

700071, West Bengal

(Appellant) (

Respondent)

PAN No. AAHCS8774P

Assessee by : Shri S.K. Tulsiyan, AR

Revenue by : Shri Sanat Kumar Raha, DR

Date of hearing: 01.12.2025

Date of pronouncement: 31.12.2025

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-27(hereinafter

referred to as the “Ld. CIT(A)”] dated 30.07.2025 for the AY 2011-12.

2. The common issue raised in ground no.1 to 4 of assessee’s appeal is

against the order ld. CIT (A) upholding the reopening of assessment

u/s 147 read with section 148 of the Income-tax Act, 1961 (the Act)

which was made by the ld. AO invalidly without satisfying the

necessary pre-conditions for reopening of assessment and

accordingly, the assessee prayed that the reopening of assessment

may kindly be quashed.

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ITA No. 2179/KOL/2025

Shree Krishna Gyanodaya Flour Mills Pvt. Ltd.

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

u/s 139(1) of the Act on 30.09.2011, declaring total income at ₹nil.

The assessment was completed u/s 153A/143(3) of the Act, assessing

the total income at ₹nil vide order dated 27.03.2014. Thereafter, the

case of the assessee was reopened u/s 147 of the Act by issuing

notice u/s 148 of the Act on 30.03.2018, which was duly served upon

the assessee. The reopening was made after obtaining the necessary

sanction from the competent authority u/s 151(1) of the Act. The

assessee complied with the said notice by filing the return of income

on 25.04.2018, declaring nil income. Thereafter, the notice u/s 143(2)

and 142(1) along with questionnaire were issued which were not

complied with by the assessee. Thereafter, the show cause notice was

issued on 20.11.2018, as to why the assessment should not be

completed u/s 144 of the Act which was replied by the assessee by

filing the objections to the reopening of assessment vide letter dated

28.11.2018, which the ld. AO disposed off vide letter dated

16.12.2018. The assessee again filed the objections for reopening of

assessment. Finally, the ld. AO added ₹50.00 crores received by the

assessee from M/s Pahargoomiah Exports Ltd. u/s 68 of the Act.

2.2. The ld. CIT (A) confirmed the order of the ld. AO on legal issue

by upholding the reopening of assessment in a very cryptic manner.

2.3. The ld. AR vehemently submitted before us that the reopening of

assessment and the consequent order framed u/s

147/144/153A/143(3) of the Act dated 28.12.2018, is nullity and

invalid in the eyes of law on several counts. The ld. AR submitted that

first and foremost argument is that the assessment in this case has

been framed u/s 143(3)/153A vide order dated 27.03.2014 and

thereafter the reopening u/s 147 of the Act was made by issuing

notice u/s 148 of the Act on 30.03.2018. The ld AR agrued that

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ITA No. 2179/KOL/2025

Shree Krishna Gyanodaya Flour Mills Pvt. Ltd.

arguably and apparently the reopening of assessment was made after

a period of four years from the end of the relevant assessment year.

Therefore, the ld. Counsel for the assessee submitted that the

reopening could have been made only in accordance with proviso to

Section 147 of the Act, which provides that where the assessment has

been framed u/s 143(3) of the Act, the reopening could only be made

u/s 147 of the Act, in accordance with the proviso to Section 147 of

the Act. The proviso provides that where the order u/s 143(3) of the

Act is framed and where reopening is to be made after the expiry of

four years from the end of the relevant assessment year then the

income escaped has to be attributed to the failure of the assessee to

file the return of income