PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. RAM RATAN MODI

Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

reassessment is void in law and not permissible. It was further contended that the assessing officer committed an error in changing the findings given by his predecessor in the original block assessment especially in the absence of any fresh material or evidence ITAT NO. 157 OF 2022 REPORTABLE Page 4 of 16 and it is a case of change