Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : 7Th February 2025. Appearance : Mr. Aryuak Dutt, Adv. Mr. Amit Sharma, Adv. …For Appellant. Mr. Suman Bhowmik, Adv. Mr. Nilanjan Bhattacharyya, Adv. Mr. Samrat Das, Adv. Mr. Alishan Hossain, Adv. ….For Respondent

1) along with questionnaire was issued on 2.7.2018. In response to the notices authorised representative of the assessee appeared before the assessing officer and filed their statements and documents. The assessing officer completed the assessment by order dated 21.12.2018. At the outset, we need to point out that the assessment order is a very elaborate order wherein the assessing officer