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
depreciation of Rs.2,39,93,843/-.
15. The ITAT has allowed the cross objection of the assessee on the
preliminary issue of jurisdiction of the assessing officer for reassessment