PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL
In the result, the appeal filed by the revenue is dismissed and
ITAT/96/2021HC Calcutta11 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv
Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263
penalty referred to in
Section 182 by the date specified under sub Section (1) of Section 184.
Section 189 states that the declarant under the scheme shall not be
6
entitled, in respect of undisclosed income declared or any amount of
tax and surcharge paid thereon, to reopen any assessment or
reassessment