The High Court of Calcutta has held that without disposing of the return of income

The High Court of Calcutta has held that without disposing of the return of income

The High Court of Calcutta has held that without disposing of the return of income filed by the assessee in response to the first notice, the assessing officer could not have issued a second notice for reopening of the assessment at a relevant point of time in view of the provision under Section 153(6)(i) of the Income Tax Act and the decision of the Division Bench of this Court in Coal India Ltd. (M/s Elite Pharmaceuticals and Anr. vs ITO Ward 22(2) Kolkata, Date of order 11.01.2023)



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