M/S C AND E LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA 4 KOLKATA
In the result, the appeal filed by the assessee is allowed and the order
ITAT/135/2023HC Calcutta02 Aug 2023
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 143(3)Section 260ASection 263Section 801CSection 80I
801C was
granted for substantial expansion for an initial
assessment year, the same cannot be rejected for
subsequent assessment years unless the relief for
the initial year was withdrawn and hence the
Order dated February 06, 2018 passed under
Section 263 of the Act by the Commissioner was
illegal and liable to be set aside?
ii)
Whether the Learned Tribunal
