2020 (1) TMI 1653

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....CE-PRESIDENT (KZ) This appeal is preferred by the Revenue against the order of Ld. CIT(A) - 20, Kolkata dated 06.03.2019. 2. The assessee in the present case is a company which is engaged in the business of manufacturing of coal tar pitch etc. The return of income for the year under consideration was filed by it on 30.11.2012 declaring a total loss of Rs. 46,64,69,826/- and book profit of Rs. 80....

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....f the assessee company at Rs. 13,19,89,990/- and book profit u/s 115JB at Rs. 110,82,61,299/-. 3. Against the order passed by the AO u/s 143(3)/263, an appeal was preferred by the assessee before the Ld. CIT(A). Meanwhile the appeal filed by the assessee against the order of the Ld. Pr. CIT dated 28.03.2018 passed u/s 263 came to be disposed of by the Tribunal vide its order dated 05.09.2018 pass....

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.... by the Ld. Pr. CIT u/s 263 on 28.03.2018 and consequently the proceedings arising from the said order including the appeal filed by the assessee against the order passed by the AO dated 20.07.2018 u/s 143(3)/263 before the Ld. CIT(A) has become infructuous as rightly held by the Ld. CIT(A) in his impugned order. The assessment order dated 01.12.2016 passed by the AO u/s 143(3) thus is restored by....