PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S OSL DEVELOPERS PVT LTD

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 263 of the Act is devoid of jurisdiction?” 2 Accordingly, the substantial question of law suggested is re-framed on the above terms. We have heard Ms. Smita Das De, learned standing counsel appearing for the appellant/revenue and Mr. S.M. Surana, learned senior counsel for the respondent/assessee. On perusal of the order passed by the learned Tribunal, we find