2023 (2) TMI 1340

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..... This appeal by the revenue under Section 260A of the Income Tax Act (the 'Act' in brevity) is directed against the order dated 30th September, 2009 passed by the Income Tax Appellate Tribunal, A - Bench, Kolkata (the 'Tribunal') in ITA No. 576/Kol/2009 for the assessment year 2002-03. 2. This appeal was admitted on 22nd April, 2010 for the following substantial question of law: "Whether on the .....

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..... nditure was not touched by the assessing officer in the reassessment proceedings under Section 147 of the Act. Therefore, the learned Tribunal found that the CIT(A) was not justified in invoking the provisions of Section 263 of the Act on an issue which was not the subject-matter of the reassessment of the proceedings. The decision rendered by the Tribunal takes note of the correct legal position .....

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