PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. AMBITION AGENCIES PRIVATE LIMITED
ITAT/143/2017HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice T.S.Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 15, 2021. [Via Video Conference] Appearance : Mr. P.K. Bhowmick, Advocate …For The Appellant Mr. Pranit Bag, Advocate …For Respondent The Court :- This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act In Brevity) Is Directed Against The Order Dated 9Th November, 2016 Passed By The Income Tax Appellate Tribunal “C” Bench Kolkata (Tribunal) In I.T.A. No.713/Kol/2011 For The
Section 142(1)Section 143(2)Section 144Section 250(4)Section 260ASection 271(1)(b)Section 68
2) of the Act was
issued. However, notices were issued in terms of Section 142(1) of the act
along with the questionnaire. It appears that the inspector of the Income
3
Tax Department attempted to serve notice, but failed to serve notice at
the address, which is stated to be available on record, and thereafter
resorted to service