PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD
In the result, the appeal is dismissed and it is held that substantial
ITAT/67/2022HC Calcutta20 Dec 2022
Bench: :
Section 115JSection 143(3)Section 14ASection 260ASection 68Section 80ISection 92B
section 68 of the Income Tax Act, 1961, stating that the said ground
was not relevant to the order of the lower authorities ?
We have heard Mr. Prithu Dudhoria, learned standing counsel appearing
for the appellant/revenue and Mr. J.P. Khaitan, learned Senior Advocate for the
respondent/assessee.
It is pointed out by the learned Senior Counsel appearing for the
respondent/assessee that
