2022 (12) TMI 1514

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..... GNANAM 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 passed by the Income Tax Appellate Tribunal, .....

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..... hority 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 the appellant/revenue and Mr. Jawed Ahmed Khan, learned co .....

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