COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

154 taxmann.com 433 (Cal) Principal Commissioner of Income Tax-II, Kolkata vs. Industrial Safety Project (P) Ltd. (paragraph 13); iii) Order dated 26.02.2019 in ITAT No.8 of 2019 Principal CIT-I, Kolkata vs. M/s. SRMB Srijan Ltd.; iv) Order dated 22.04.2019 in ITAT No.272 of 2017 Principal Commissioner of Income Tax, Central-II, Kolkata vs. Bijoy Kumar Agarwal

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

reassessment proceedings u/s. 147 pending proceedings u/s. 154?” We have heard Mr. Prithu Dudhoria, learned senior standing counsel for the appellant/department and Mr. Pratyush Jhunjhunwalla, learned counsel for the respondent/assessee. The assessee preferred appeal before the learned Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Kolkata-21 [CIT(A)] dated 20.3.2023 by which

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

In the result, the appeal filed by the revenue is allowed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

reassessment is invalid as it is a case of change of opinion on the same set of facts and that the assessing officer erred in rejecting the books of accounts and wrongly invoked the provisions of Section 145(3) of the Act. The CIT(A) in its order dated 31.01.2019 first took up for consideration as regards the validity