AI CHAMPDANY INDUSTRIES LTD. vs. COMMISSIONER, INCOME TAX, CENTRAL - II KOLKATA , WEST BENGAL
In the result, we find that the order of the
ITA/32/2005HC Calcutta16 Sept 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam
Section 143(3)Section 260ASection 80H
256 ITR 1 (Delhi) [FB] which was subsequently affirmed by the Hon’ble
Supreme Court in the aforementioned decision. Taking note of the factual
position namely, with regard to the proceedings initiated under Section 154 of
the Act, the CIT(A) held that before the reassessment
