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
148A(d) of the Act
could be invoked.
10. We have elaborately heard the learned Advocates for the parties and carefully
perused the materials placed on record.
11. Before we go into the judgments, we need to be clear on the facts. The assessment
was completed and an order under Section 143(3) was passed
