PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE
Accordingly, the appeal fails and the same is dismissed
ITAT/292/2024HC Calcutta18 Jul 2025
Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 260ASection 69A
TDS of Rs.48,48,836/- which the
deducting authority wrongly uploaded in different PAN number.
We find from the reasons recorded by the Assessing Officer for reopening the
assessment that it is the very same amount which was paid to the assessee by the
Siliguri/Jalpaiguri Development Authority and in the reasons the Assessing Officer
has not stated
