DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA
In the result, both the appeals of the revenue are dismissed
ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69
245F (2) once the application for settlement was filed and an order was passed allowing the application to be proceeded with, it was the ITSC which has the exclusive jurisdiction to exercise the powers and perform the functions of an income tax authority under the Act relating to the case, till the final order of settlement is passed under Section
