THE UNITED PROVINCES SUGAR COMPANY LTD., ,KOLKATA vs. ITO, WARD - 12(2), KOLKATA

In the result, appeal of the assessee is allowed

251(1)(a) and once an assessment order is brought before the authority, his ) and once an assessment order is brought before the authority, his ) and once an assessment order is brought before the authority, his competence is not restricted to examining only those aspects of the assessment competence is not restricted to examining only those aspects of the assessment

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

In the result, the appeal filed by the assessee is allowed