COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION
In the result, the appeal filed by the revenue is dismissed and the
ITAT/143/2021HC Calcutta13 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148
reassess
the income in respe3ct of any issue which comes to his
notice subsequently in the course of the proceedings though
the reasons for such issue were not included in the notice
under Section 148(2). The decisions of the Kerala High
Court in Travancore Cements Ltd. [2008] 305 ITR 170 and
of the Punjab and Haryana High Court
