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Section 148A18 Section 1486 Section 1474 Section 143(3)2 Section 1322 Section 142(1)2 Bogus/Accommodation Entry2 Reassessment2 Reopening of Assessment2 Addition to Income2

M/S. DIACH CHEMICALS & PIGMENTS PVT. LTD.,HOWRAH vs. D.C.I.T., CENTRAL CIRCLE - 4(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1642/KOL/2024[2018-2019]Status: DisposedITAT Kolkata20 Dec 2024AY 2018-2019

Bench: Shri Sanjay Garg, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri S.M. Surana &For Respondent: Shri Prakash Nath Barnwal, DR

Section 132Section 142(1)Section 143(3)Section 147Section 148Section 148A

148B of the Act are itself flawed and full of infirmities and the issue for which the notice was issued were not carried into the order passed u/s 148A(d) of the Act on 31st.03.2022 as is apparent from the above. We note that in Para 6 of the order issued u/s 148A