COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION
In the result, the appeal filed by the revenue is dismissed and the
ITAT/143/2021HC Calcutta13 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148
depreciation etc. Aggrieved
by such order the assessee preferred an appeal before the leaned Tribunal.
It was contended before the Tribunal that the CIT(A) failed to take note of
the material irregularity committed by the Assessing Officer while initiating
proceedings under Section 148 of the Act for reopening assessment under
Section 147 without noting the vital fact that
