PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD
ITAT/284/2024HC Calcutta03 Jan 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274
Transfer Pricing Officer under Section
92CA, the limitation period stood extended by twelve months, thereby
making December 31, 2020 the last date for completion of assessment.
In view of the extraordinary circumstances arising from the COVID-19
pandemic, the Taxation and Other Laws (Relaxation and Amendment of
Certain Provisions) Act, 2020 read with Notification No. 10 of 2021 dated
February
