CHANDRA BROS.,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 1572/KOL/2024[2022-2023]Status: DisposedITAT Kolkata22 Jul 2025AY 2022-2023
Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra
Section 143(1)Section 145(2)Section 250Section 44A
capital. The ITO issued a notice under section 23(2) of the 1922 Act on the same day viz., 10-4-1962 posting the hearing for the same day and completed the assessment also on the same day. Thereafter, the ITO reopened assessment under section 147(6) taking the view that the revaluation difference should have been brought
