PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD
ITAT/240/2024HC Calcutta01 Jul 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. Pratyush Jhunjhunwalla, Advocate
Section 131Section 142(1)Section 143(3)Section 147Section 154Section 260ASection 263
b. WHETHER on the facts and in the circumstances of the case and in law,
the order of Learned Income Tax Appellate Tribunal is perverse as it has failed
to adjudicate on the facts that the issue covered in order u/s. 263 was different
from the issues on the basis of which case was selected for re-assessment u/s.
147
