R S ISPAT LIMITED,SALT LAKE vs. DCIT, CIRCLE 12(1),, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1921/KOL/2025[2012-2013]Status: DisposedITAT Kolkata20 Nov 2025AY 2012-2013
Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)
Section 143(2)Section 143(3)Section 147Section 148Section 154Section 250Section 68
154 of the Act wherein it was inter alia pointed out that, the reasons for which the assessment was reopened viz., unexplained purchases of Rs.3,46,77,884/- had already been added back in the original assessment u/s 143(3) and therefore the addition made in the impugned reassessment order u/s 147 of the Act, amounted to double
