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Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2014-15 arises against Pr. Commissioner of Income Tax-14, Kolkata’s order dated 22.06.2017 directing the Assessing Officer to frame a fresh assessment after holding that its earlier regular assessment framed on 07.12.2016 had not made any inquiry by not making reference to the Transfer Pricing Officer, in proceedings u/s. 263 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Cases file perused.