THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
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of this section along with the return of income filed under sub-
section (1) of section 139 or along with the return of income
furnished in response to a notice under clause (i) of sub-section (1)
of section 142.
(5) Save as otherwise provided in this section, all other
provisions of this Act shall apply to every assessee
