Case Law Details
Case Name : Diamond Beverages Private Limited Vs Pr. CIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 208/Kol/2022
Date of Judgement/Order : 06/07/2022
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Diamond Beverages Private Limited Vs Pr. CIT (ITAT Kolkata)
Held that Commissioner should not simply relegate the point that the assessment order is erroneous to the AO. The Commissioner, after analyzing the record, ought to have recorded a categorical finding and provided valid
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