6 results for “reassessment u/s 147”+ Section 10(14)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
10, 2023 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (the Tribunal) in ITA/375/Kol/2023 for the assessment year 2012-13. 2 The revenue has raised the following substantial questions of law for consideration : “a. WHETHER on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal was not justified in law as well