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Section 14810 Section 143(2)6 Section 1474 Section 127(4)4 Section 1294 Section 260A2 Section 22 Reassessment2

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

ITAT/81/2025HC Calcutta03 Jul 2025

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

Section 127(4)Section 129Section 143(2)Section 147Section 148Section 2Section 260A

reassessment proceedings by holding the same to be without jurisdiction without considering that notices under Section 148 and 143(2) of the Income Tax Act, 1961 were already issued by the ITO Ward-61(4), Kolkata prior to transfer of the case to ITO Ward-6(1), Kolkata and as per the provisions contained under Section 127