PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI
In the result, these appeals are allowed and the substantial
ITAT/150/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
assessing
officer/CIT. To support such contention reliance was placed on the decision
of the Hon’ble Supreme Court in Commissioner of Income Tax Versus
Odeon Builders Private Limited 59.
28.
The next argument of the learned senior counsel is that on the
grounds mentioned by the Commissioner in the show cause notice, power
under Section 263 could not have been
