JHV CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. D.C.I.T., CC - 2(2), KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is partly allowed but the order of the Pr
ITA 1289/KOL/2024[2014-2015]Status: DisposedITAT Kolkata09 Feb 2026AY 2014-2015
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 132Section 143(3)Section 153ASection 2(22)(e)Section 263Section 68
condone the delay and admit the appeal for adjudication.
ITA No.: 1289/KOL/2024
Assessment Year: 2014-15
JHV Construction Co. Pvt. Ltd.
2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:
“1. That on the facts and in the circumstances of the case, the order dated
27.03.2024 under section 263 of the Income