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
reassessment order, has become
infructuous. Aggrieved with the order of the ITAT, the revenue has filed
the present appeal.
Submissions
7.
Learned counsel for the revenue submits that as per the original
assessment order, the respondent assessee has disclosed a net profit of
Rs.58,77,595/-, to which, a sum of Rs.18,74,034/- was added on
account of disallowance
