2022 (6) TMI 657

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....ondents : Mr. S. Roy Chowdhury, Adv. and Mr. Soumen Bhattacharjee, Adv. ORDER The Court : Heard learned Advocates appearing for the parties. In this matter, petitioner has challenged the impugned assessment order under Section 147 read with Section 144(b) of the Income Tax Act, 1961. Considering the submissions of the parties and what appears from record, I am not inclined to interfere....