MADHUBAN DEALERS PVT. LTD. PRESENTLY KNOWN AS MADHUBAN DEALERS LLP,KOLKATA vs. PCIT-13, KOLKATA
In the result, the appeal of assessee allowed
ITA 273/KOL/2022[2010-11]Status: DisposedITAT Kolkata07 Nov 2023AY 2010-11
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 263Section 68
33B of the 1922 Act. The same view has been reiterated in the order of the Hon’ble Supreme court in the case of CIT Vs. M/s. Electro House (Supra). We also have no quarrel that notice to assessee is not a condition precedent for invoking jurisdiction u/s. 263 of the Act, so the SCN forwarded in the present case