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
69A
of the Act. Aggrieved by such order the assessee preferred appeal before the
Commissioner of Income Tax (Appeals), 25, Kolkata (CIT(A)) contending that
the entire proceedings initiated under Section 147 of the Act after service of
notice under Section 148, is illegal, ab-initio, void and bad in law. It was
contended that there was no failure
