SRI TAPAN KUMAR SAHA Vs. UNION OF INDIA & ORS.
LAWS(CAL)-2018-1-250
HIGH COURT OF CALCUTTA
Decided on January 03,2018

Sri Tapan Kumar Saha Appellant
VERSUS
Union of India And Ors. Respondents

JUDGEMENT

Subrata Talukdar, J. - (1.) Party/Parties are represented in the order of their name/names as printed above in the cause title.
(2.) In this writ petition challenge is thrown to the notice of assessment dated 23rd August, 2017 under Section 142 (1) for the Assessment Year 2014-15 (for short AY 2014-15).
(3.) Mr. Bhaumick, Learned Counsel for the petitioner argues that the said impugned notice is hit by the limitation as provided under Section 142 of the Income Tax Act, 1961 (for short the IT Act).;


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