PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED
ITAT/338/2016HC Calcutta05 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9
196 of the Income
Tax Act, 1961?
(b)
Whether on the facts and in the circumstances of the case
the Learned Income Tax Appellate Tribunal, “B” Bench Kolkata
is a competent authority to judge the Valuation of Department of
Valuation Officer who is an expert in the area of valuation of
assets and without giving any opportunity for revaluation
