VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA
In the result, both the appeals of the assessee are allowed
ITA 1274/KOL/2023[2012-13]Status: DisposedITAT Kolkata21 Feb 2024AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107
Section 142(1)Section 143(3)Section 263Section 4
condone the delay in filing the appeal and proceed to decide the appeal on merit.
11. The solitary grievance of the assessee is that ld.
Commissioner has erred in taking cognizance under section 263
and setting aside the second reassessment order dated
30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take
