MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

rectification u/s 154 before AO, both pendente lite and without going into the issue of the addition of contingent liability when AO had the full opportunity to do so in the scrutiny proceedings. 18. For that without prejudice to any other ground taken hereinbefore and hereinafter, the Ld. CIT(A) erred both in law and in the facts and circumstances