KALPATARU ELECTRICALS,KOLKATA vs. ITO, WD-50(1), KOLKATA, KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 759/KOL/2015[2004-2005]Status: DisposedITAT Kolkata27 Sept 2019AY 2004-2005
Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]
Section 133ASection 143(1)Section 144Section 147Section 148
reassessment the AO noticed that despite statutory notices u/s. 143(2) and 142(1) of the Act, none appeared before him. Thereafter, the AO noticed that the assessee was dealing the business of electrical goods and distributor of various fans and electrical goods. Thereafter, the AO issued notice u/s. 133(6) of the Act to the Branch Manager, West Bengal
