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1 result for “reassessment u/s 147”+ Section 2(14)(iii)clear

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Section 1433

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

u/s. 143 (3) as above Please issue Demand Notice and copy of the order to the assessee. (MONALISA PAL MUKHERJEE) Income Tax Officer Ward-2 (3), Kolkata” 5. As stated by learned counsel for the respondent assessee, a notice dated 23.03.2010 under Section 147/148 of the Act, 1961 for the assessment year 2005-06 was issued by the assessing officer