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
1), Kolkata has replied "Approval from competent authority obtained
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u/s 151 of the Income Tax Act: Not readily available from the record". The Id. counsel referring
to the aforesaid facts on the file has submitted that reopening of the assessment in this case was
done without taking approval of the competent authority u/s 151 of the Act. He, therefore
