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Section 2636 Section 1515 Section 682 Section 1472 Section 143(3)2

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S DANIEL COMMODITIES PRIVATE LIMITED

The appeal is dismissed

ITAT/155/2025HC Calcutta14 Jan 2026

Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 14Th January, 2026

Section 143(3)Section 147Section 151Section 263Section 68

151 of the Act. He, therefore, has submitted that the reassessment order passed by the Assessing Officer u/s 147 of the Act was without jurisdiction and, therefore, the same was non-est. He has submitted that the subsequent revision order passed by the ld. PCIT u/s 263 of the Act and the consequent order passed by the Assessing Officer u/s