2025 (3) TMI 355

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..... Aryak Dutt, Adv. and Mr. Soumen Bhattacharjee, Adv. For the Respondent : Mr. J P Khaitan, Sr. Adv., Mr. Akhilesh Gupta, Adv., Mrs. Swapna Das, Adv. and Mr. S. Das, Adv. ORDER: The Court :- We have heard learned Counsel on behalf of either sides. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 challenging the order dated 15.01.2024 passed by th....

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..... 2,34,61,090/- made by AO only for not disposing off the objections raised by the assessee to the reason recorded for reopening of the case, before completion of the assessment ? 3. Whether the learned Tribunal has committed substantial error in law by not going into the merit of the case, more so in the light of judgment of Hon'ble High Court at Calcutta in the case, Principal Commissio....

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.... taken up for consideration by the learned Tribunal was whether the assessing officer was right in not disposing of the written objection submitted by the assessee for reopening of the assessment. In fact, this ground was canvassed by the assessee before the CIT(A) which call for a remand report but unfortunately the assessing officer did not submit the remand report and the CIT(A) proceeded to ta....