COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S TATA MEDICAL CENTRE TRUST
Appeal stands dismissed and the connected
ITAT/186/2023HC Calcutta26 Sept 2023
Bench: The Assessing Officer In The Course Of The Proceedings Subsequent To The Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 Dated 19Th April, 2023. 2. During The Pendency Of The Proceedings The Assessment Has Been Completed & The Assessment Order Has Been Passed On 13.03.2025 Which Is Sought To Be Brought
For Appellant: Mr. Pranit Bag, AdvocateFor Respondent: Mr. Soumen Bhattacharjee, Advocate
Section 143(2)Section 143(3)Section 148Section 148ASection 154
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considered in the proper manner and, therefore, the order passed under Section
148A(d) of the Act dated 19.04.2023 is vitiated.
8. In support of his contention, learned advocate for the appellant has referred to the
decision in the case of Principal Commissioner of Income-tax –versus- Coal India
Ltd., reported in (2023) 146 taxmann.com 546 (Calcutta
