THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
Section 147 of the Act,
1961. The ITAT further observed in the impugned order that since
cross-objection has been disposed of on the preliminary issue of
jurisdiction,
therefore,
the
appeal
of
the
revenue
relating
to
additions/disallowance made in the reassessment order, has become
infructuous. Aggrieved with the order of the ITAT, the revenue has filed
the present appeal.
Submissions
