2019 (3) TMI 1968

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....'s appeal for assessment year 2015-16 is directed against the CIT(A)-13, Kolkata's order dated 11/07/2018 passed in case no. 74/CIT(A)-13/W-45(3)/Kol/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short the 'Act'). Heard both the parties. Case file perused. 2. I notice at the outset that the first and former issue that arises for my apt adjudication in the instant l....