2022 (12) TMI 1514

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....br>THE HON'BLE JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA For the Appellant : Mr. Soumen Bhattacharya, Adv. For the Respondent : Mtr. Jawed Ahmed Khan, Adv., Mr. Talha Ahmed, Adv., Mr. Bhaskar Sengupta, Adv. ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 3rd February, 2021 pass....

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....mitted substantial error in law in deciding that the authority who passed the assessment order under Section 143(3) of the Income Tax Act, 1961 should have issued a notice under Section 143(2) of the Act, which is not substantiated by any provisions of the Income Tax Act, 1961 thereby giving rise to a substantial question of law ? We have heard Mr. Prithu Dudheria, learned standing counsel for ....