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
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 officer under this Act. In the instant case, the
4
order of assessment was challenged on several grounds and, particularly, on
the ground that no notice under Section
