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
reassessment
proceeding
without
considering the Explanation 2(c) to Section 147 of
the said Act ?
ii)
Whether on the facts and in the circumstances of
the case the learned Tribunal was justified in law
in not considering the fact that the assessee
company was not an eligible unit for availing
exemption under Section 10B of the said Act
especially when
