PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD
ITAT/240/2024HC Calcutta01 Jul 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. Pratyush Jhunjhunwalla, Advocate
Section 131Section 142(1)Section 143(3)Section 147Section 154Section 260ASection 263
2),
Kolkata through their letter dated 27.2.2019 that the assessee had taken
accommodation entry of Rs.2,48,50,000/- from Sandeep Roy, proprietor of M/s.
Sarika Trading Company. Notices were issued under section 142(1) of the Act and on
15.11.2019 show cause notices were issued by the assessing officer in course of
reassessment
