NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX
ITA/8/2005HC Orissa17 Nov 2021
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
Section 143(1)(a)
273 = (2000) 246 ITR 693 (Bom) = (2000) 113 TAXMAN 386 (Bom)
12
ITA No.6 of 2005 &
other connected matters
opportunity of hearing has been given to the assessee the entire
annulment of assessment cannot be justified and even if certain
wrong is committed the entirety of the assessment order cannot be
said to be annulled. Therefore, the question