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 adjustment from Rs.41,13,22,617/- to Rs.29,94,72,101/-.
However, despite the issuance of such directions, the Assessing Officer
did not pass any final assessment order completing the assessment in
conformity with the directions of the Dispute Resolution Panel.
4
5.
The statutory scheme governing limitation for completion of
assessment assumes importance in this context. Under
