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
c)(ii) and Section 13(1)(d) of the
Act., for such reason the assessment was reopened under Section 147 of the
Act by issuance of notice under Section 148 dated 13.03.2016.
Subsequently, notices under Section 143(2) and Section 142(1) were issued.
Pursuant
to
such
notices
the
assessee
through
their
authorized
representative appeared before the Assessing Officer
