M/S PRICE WATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. CIT, (IT & TP), KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 62/KOL/2016[2011-2012]Status: DisposedITAT Kolkata01 Aug 2018AY 2011-2012
Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 62/Kol/2016 Assessment Year : 2011-12 M/S Pricewater House Coopers Sp.Z.O.O. -Vs- Cit (It&Tp), Kolkata. (C/O M/S Pricewater House Coopers Pvt. Ltd.) [Pan: Aafcp 4438 D ] (Appellant) (Respondent)
For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Goulean Hangshing, CIT DR
Section 115ASection 143(2)Section 143(3)Section 263
section 143(3) of the Income Tax Act, 1961 [in short “the Act”] dated
10.03.2014 for the Assessment year 2011-12. 2. The assessee has agitated the validity of invoking revisionary jurisdiction by the ld
CIT u/s 263 of the Act in the instant case by raising several grounds. The brief facts of this case are that the assessee
