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)
131 of
the IT Act. Letter sent by the DDIT (Inv.), Delhi, to the
DCIT (Deputy Commissioner of Income Tax), Special
Range, Bhilai, who is the Assessing Officer (for brevity ‘the
AO’) for initiating reassessment proceedings. The relevant
seized documents and set of papers were sent to the
Commissioner of Income Tax (CIT), Jabalpur
