PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. GOODVIEW MARKETING PVT LTD
Accordingly, the appeal fails and is dismissed
ITAT/114/2025HC Calcutta03 Sept 2025
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 3Rd September, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Prithu Dudhoria, Adv. …For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Saumya Kejriwal, Adv. Ms. Ananya Rath, Adv. Mr. Navin Mittal, Adv. Mr. Debarghya Banerjee, Adv. …For Respondent
Section 143(1)Section 143(3)Section 144Section 147Section 260ASection 263Section 68
144 read with Section 263
of the Act.
Aggrieved by such order, the assessee preferred appeal before the NFAC,
which was dismissed by order dated 15.3.2024. Challenging the said order, the
assessee preferred appeal before the learned Tribunal which was allowed and
aggrieved by the same, the revenue has filed the present appeal.
We have carefully examined the reasons