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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
O R D E R This assessee’s appeal for assessment year 2009-10, arises against the Commissioner of Income-tax (Appeals)-09 Kolkata’s order dated 06.06.2019 passed in case No.33/CIT(A)-9/Wd-31(3)2015-16/Kol, involving proceedings u/s. 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard Shri S.L. Kochar, representing assessee and Shri Jayanta Khanra, senior departmental representative appearing at the Revenue’s behest. Case file perused.