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1 result for “reassessment u/s 147”+ Condonation of Delayclear

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Key Topics

Section 10B4Section 1473Section 143(3)3

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-1, KOLKATA vs. CHEVIOT COMPANY LIMITED

ITAT/420/2016HC Calcutta11 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 10BSection 143(3)Section 147Section 148Section 260A

condone the delay of 68 days in filing the appeal. Accordingly, IA No.GA/1/2016 (Old No.GA/3451/2016) is allowed. ITAT/420/2016: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 20th January, 2016 passed by the Income Tax Appellate Tribunal, Kolkata, “A” Bench, Kolkata