In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 198/Kol/2022 Assessment Year: 2017-2018
6 Assessment Year: 2017-2018 Monika Mondal 10. We have duly considered the contentions of ld. A.R. and gone through the record carefully. Before we embark upon an enquiry on the facts and issues agitated before us to find out whether the action u/s 263 of the Act, deserves to be taken against the assessee or not, it is pertinent