PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.

147 read with Section 144 of the Act. We have carefully perused the order passed by the learned Tribunal and noted the facts in detail. It cannot be disputed by the revenue that the initial assessment was a scrutiny assessment under Section 143(3) of the Act. The assessee, Ajit Kumar Banerjee, had filed the return of the income