M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE
In the result, appeal filed by the assessee is allowed
ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na
For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A
reassessment was not valid.”
216. The Hon’ble Calcutta High Court in the case of CIT v. Eastern Commercial
Enterprises, 210 ITR 103 (Cal) held as follows:-
“8. We have considered the contesting contentions of the parties. It is true that Shri Sukla has proved to be a shifty person as a witness. At the earlier stages, he claimed
