2011 (10) TMI 686

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.... Per N. Vijaya Kumaran, J. M. This appeal by the Department is directed against order of Ld. CIT(A)-XX, Kolkata dated 20.12.2010 for assessment year 2007-08. 2. Initially, the assessment was completed under section 143(3) on 07.11.2008. To work out a calculation again and the issue of rebate under section 88E, Assessing Officer attempted to rectify the same under section 154 of the Act. ....

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.... M/s. Mepco Industries Ltd. vs. CIT 2009-TIOL-121-IT-LB dated 19.11.2009. 5. Before us, the Ld. Departmental Representative relied on the rectification order and prayed for cancellation of Ld. CIT(A)'s order. 6, On the other hand, Ld. Counsel appearing on behalf of the assessee relied on the decision of Hon'ble Supreme Court (supra), and the decision of ITAT, "B" Bench, Kolkata in the case o....