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Section 144C3 Section 92C3 Section 1562 Section 144C(1)2 Section 144C(13)2 Section 144C(5)2

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. Along with the draft order, a notice of demand under Section 156 and a notice initiating penalty proceedings under Section 274 read with Section 270A were also issued. Being aggrieved by the proposed variation, the petitioner filed objections before the Dispute Resolution Panel within the time prescribed under Section 144C(2