Case Law Details
Case Name : Britannia Industries Ltd Vs PCIT (ITAT Kolkata)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Britannia Industries Ltd Vs PCIT (ITAT Kolkata)
Held that revisionary proceedings bad in law as initiated without conducting any enquiry or verification to establish that the assessment order is unsustainable
Facts-
Pr. CIT on checking the assessment records noted that the assessee had claimed a double deduction u/s. 35(1) of Rs. 21,73,61,278 and u/s. 35(2AB) of Rs. 31,18,07,632/-.
The Pr. CIT further
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