M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed in part
ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012
Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-
Section 144C(13)
271(1)(c) of the Act are illegal notices and are are illegal notices and are void-ab-initio. In the case-law relied upon by the ld.
law relied upon by the ld.
Counsel, these notices u/s 156 and 274 of the Act, might have been held to be valid
Counsel, these notices u/s
