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Section 2636 Section 153A2 Section 80I2

PRINCIPAL COMMISSIONER OF INCOME TAX,CENTRAL -1, KOLKATA vs. SHALIMAR PELLET FEEDS LTD.

In the result the appeals in so far as the assessment

ITAT/199/2018HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Ms. Sucharita Biswas, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv

Section 153ASection 260ASection 263Section 80I

depreciation at the rate of 30% on the lorries. In the opinion of the CIT the issues are clearly linked with the seized document and were required to be examined and verified by the assessing officer during the course of assessment proceeding under Section 143(3)read with Section 153A