COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION
ITAT/66/2018HC Calcutta09 Jul 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274
b)
and (c) of Section 271(1) have been satisfied would be reached
only after the assessee has been heard or has been given a
reasonable opportunity of being heard.”
26.
In Mak Data Private Limited v. Commissioner of Income Tax – II
(2014) 1 SCC 674 [paragraphs 9 to 13], Hon'ble Supreme Court
considered the provisions of Section
