PRINCIPAL COMMISSIONER OF INCOME TAX-11 , KOLKATA vs. M/S. NOPANY & SONS
In the result, this appeal is dismissed and the
ITAT/58/2017HC Calcutta04 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. Ananda Sen, Adv
Section 120Section 143(2)Section 143(3)Section 2Section 260A
1) or sub-Section (2) of Section 120 or any other provision of the Act, and the
Additional Commissioner or Additional Director or Joint Commissioner or
Joint Director, who is directed under clause (b) of sub-Section (4) of Section
120 to exercise or perform all or any of the powers and functions conferred on,
or assigned to, an assessing
