PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BRITANNIA INDUSTRIES LTD
Accordingly, the appeal fails and is dismissed
ITAT/211/2022HC Calcutta23 Dec 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 142(1)Section 143(2)Section 143(3)Section 260ASection 263Section 35
revised return was filed on
27.03.2018 declaring a total income of Rs. 1054,14,38,420/- and the case
was selected for scrutiny and notices under Section 143(2) and Section
142(1) were issued. In response to such notices and the queries which were
raised the assessee submitted documents and on certain discrepancies
which were found the assessing officer
