Govt employee reduced bribe to Rs 2,500 from Rs 4,000; Police lay trap and arrests him; he fights legal battle for 14 years; ...

ITAT Kolkata held that issuance of reassessment notice under section 148 of the Income Tax Act expiry of specified period of limitation is time barred and hence invalid and bad-in-law. Accordingly, ...

ITAT Kolkata held that passing of reassessment order without issuing any notice under section 143(2) of the Income Tax Act is bad in law and not jurisdictional. Accordingly, order quashed and addition ...