SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX
The appeal is allowed and the order passed
ITAT/431/2016HC Calcutta20 Jul 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent
Section 143(1)Section 154Section 199Section 203Section 260A
199 of
Income Tax Act, 1961 which squarely came within purview of
section 154 and hence rectifiable?”
We have heard Mr. Ananda Sen, learned Counsel appearing
for the appellant and Mr. Smarajit Roychowdhury, learned standing
Counsel for the respondent department.
The short question involved in this case is whether the assessing
officer ought to have exercised his powers under Section
