PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI
In the result, these appeals are allowed and the substantial
ITAT/150/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
143 (2) of the Act and under Section 142 (1) of the Act were issued to the
assessee. The assessee was represented by her advocate before the
assessing officer who had submitted documents in compliance with the
notice issued under Section 142 (1) of the Act. The assessee is stated to have
produced the copy of the income tax returns