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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
O R D E R
PER S.S.Godara, Judicial Member:
- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-7. Kolkata’s order dated 23.01.2018 passed in case No.98/ CIT(A)-7/Kol/Ward-5(3)/17-18, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the sides. Case file perused.