THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
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the respondent assessee to tax. Aggrieved with the reassessment order,
the respondent assessee preferred an appeal No.348/CIT(A)-I/C-2/10-
11 before the Commissioner of Income Tax (Appeals) – I, Kolkata, which
was partly allowed by the CIT(A) on merits by its order dated 27.11.2012
and the point taken by the respondent assessee challenging the
jurisdiction for reassessment
