BIMLA DEVI AGRAWAL,KOLKATA vs. A.C.I.T./D.C.I.T., CIRCLE - 34, KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is dismissed
ITA 1690/KOL/2024[2017-2018]Status: DisposedITAT Kolkata31 Oct 2025AY 2017-2018
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 142(1)Section 143(2)Section 143(3)Section 153Section 155(15)Section 250
section 142A of the Act are as under:
“142A. Estimate by Valuation Officer in certain cases.- (1) For the purposes of making an assessment or reassessment