SHRI MANOJ KUMAR DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

151(2) of the IT Act, 1961 in order to issue notice u/s. 147/148 of the IT Act. A copy of the relevant portion of the TEP is enclosed herewith. Dated: 26.3.2009.” Mr. Tulsiyan’s case next invited our attention to the assessee’s re-opening reasons (supra) that the concerned Assessing Officer(s) in the instant assessees’ cases have

SMT. RUPAL DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed