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
42,709/- which was made in the
reassessment proceedings having been deleted by the CIT(A) vide order
dated 30.07.2019, the reassessment on the heads which were not part of the
reasons recorded for the reopening the assessment is not sustainable. The
2 (2010) 320 ITR 561 (SC)
ITAT NO. 143 OF 2021
Page 6 of 16
learned Tribunal placed
