2022 (2) TMI 498

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....r. Debasis Chowdhury, Adv. Mr. Soumen Bhattacharyya, Adv. For the respondent: None appears RE: GA/1/2017 [OLD NO:GA/764/2017) T.S. SIVAGNANAM, J. : We have heard Mr. Debasis Chowdhury, learned senior standing counsel for the appellant/revenue assisted by Mr. Soumen Bhattacharyya, learned junior standing counsel. There is a delay of 64 days in filing this appeal. It is submitted by the learned ....

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....l/2014 for the assessment year 2009-10. The revenue has raised the following substantial question of law for our consideration. a. Whether on the facts and in the circumstances of the case, the Tribunal erred in law in holding that under Section 263 of the Income Tax Act, 1961 the Commissioner is required to confine himself to the terms of notice and foreclosing consideration of any other issue o....