PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. RAM RATAN MODI
ITAT/157/2022HC Calcutta13 Apr 2023
Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 158BSection 260A
reassessment order of
30.03.2000 in the case of M/s. SWC which is not the case
of the Second AO and so the finding of AO is per se
contradictory and in this context the Ld. A.R. explained that
in the case of M/s. SWC in the first round the AO noted that
M/s. SWC has deposited Rs. 89.2 crores
