SERAJUDDIN & CO,KOLKATA vs. DCIT,CIRCLE-2(1), BHUBANESWAR
In the result, appeals of the assessee are allowed
ITA 224/CTK/2020[2003-04]Status: HeardITAT Cuttack17 Aug 2022AY 2003-04
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.224 To 230/Ctk/20 /Ctk/2020 Assessment Year Assessment Years : 2003-04 To 2009 04 To 2009-2010
For Appellant: None (written submission filed)For Respondent: Shri M.K.Gautam, CIT
Section 153DSection 271Section 271(1)(c)Section 271A
section 153D of the Income Tax Act, 1961 vide consolidated order dated 21.01.2022. Vide paragraph 45 of the said decision dated 21.01.2022 , it was held by this Hon'ble Bench as under:
“45. Since by the earlier part of this order, we have held that the assessment orders are void and bad in law and consequently, the assessment orders have
