PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GOPAL PRASAD TIKMANI
In the result, these appeals are allowed and the substantial
ITAT/151/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
2) and 142(1) of the Act had called for details and
documents which were furnished by the assessee and after discussing the
case and also verifying the fact from M/s. SHCIL by intimation under
Section 133(6) of the Act, the assessment was completed and the
assessment could not have been set aside by the Commissioner by invoking
