PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
271(1)(c) of
the Act is to be initiated separately. With the above finding, the assessment
was completed by Order dated 22.12.2016.
8. The assessee preferred appeal before the CIT(A) reiterating the stand
taken before the Assessing Officer. Before the CIT(A) it was contended that
the Assessing Officer never pointed out any discrepancy
