2014 (12) TMI 1189

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....ri Ravi Jain, CIT (D.R.) ORDER Per George Mathan: This is an appeal filed by the assessee against the order passed by the ld. Commissioner of Income Tax, Kolkata-IV under section 263 dated 20.03.2014 in M. No. CIT. Kol-IV/263/2013-14/8131 for the assessment year 2009-10. 2. Shri S.M. Surana, Advocate, represented on behalf of the assessee and Shri Ravi Jain, CIT (D.R. ), represented on beha....

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.... to the file of the ld. CIT, Kolkata-IV for passing a speaking order. It was the submission that in the show-cause notice, ld. CIT had mentioned that the order passed under sect ion 143(3) by the Assessing Officer was erroneous and prejudicial to the interest of Revenue. He vehemently supported the order of the ld. CIT. 5. We have considered the rival submissions. A perusal of the order of the ld....