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
Section 142(1) was issued and, subsequently, the case was transferred to
the DCIT, Circle-34, Kolkata, who proceeded further for making the assessment. The
said authority issued show cause notice dated 30.11.2015 calling upon the assessee
to show cause on various issues concerning the assessment and the issues which
were to be discussed included the issue relating
