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
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
