2 results for “reassessment u/s 147”+ Section 142(1)clear
Sorted by relevance
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
reassessment proceedings u/s. 147 pending proceedings u/s. 154?” We have heard Mr. Prithu Dudhoria, learned senior standing counsel for the appellant/department and Mr. Pratyush Jhunjhunwalla, learned counsel for the respondent/assessee. The assessee preferred appeal before the learned Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Kolkata-21 [CIT(A)] dated 20.3.2023 by which