2025 (8) TMI 1313

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.... PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals) [in short, the "CIT(A)"], Kolkata's DIN and order no. ITBA/APL/S/250/2023-24/1059563345(1), dated 10.01.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties a....