the Tribunal raising the\nfollowing grounds of appeal for AY 2008-09 and more or less similar\ngrounds of appeal have been raised in the appeals for other A.Ys. as\nwell:\n\n“1. That on the facts and circumstances of the case, the National Faceless\nAppeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund\nof excess Dividend Distribution Tax (DDT) paid by the Appellant\namounting to Rs.94,81,687.\n\n2. That on the facts and circumstances of the case, the Ld. CIT(A) erred

ITAT Kolkata Bench

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs ANUSHIKHA INVESTMENTS PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs SAILESH GUPTA, KOLAKTA

BISWADIP GHOSH,KOLKATA vs D.C.I.T., CIRCLIE - 1(1), I.T., KOLKATA

BABA BASUKINATH SEVA MONDAL,HOWRAH vs CIT(EXEMPTION), KOLKATA

RADHAKRISHNA FOREX PRIVATE LIMITED,KOLKATA vs I.T.O., WARD - 11(1), KOLKATA

ARYA ROADWAYS COMPANY PVT. LTD.,KOLKATA vs I.T.O., WARD - 12(1), KOLKATA

RAJ SINGH,KOLKATA vs ACIT, CENTRAL CIRCLE 4(3), KOLKATA

RAJ SINGH,KOLKATA vs ACIT, CENTRAL CIRCLE 4(3), KOLKATA

RAJ SINGH,KOLKATA vs ACIT, CENTRAL CIRCLE 4(3), KOLKATA

RAJ SINGH,KOLKATA vs ACIT, CENTRAL CIRCLE 4(3), KOLKATA

MIHILAL SEKH,BIRBHUM vs I.T.O., WARD - 3(1), SURI

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)- 3(1), KOLKATA, KOLKATA vs AUXINITE SUPPLIERS PRIVATE LIMITED, KOLKATA

M/S. PEARL TRACOM PVT. LTD.,KOLKATA vs DCIT, CENTRAL CIRCLE 3(1), KOLKATA

VIMALA,PONDICHERRY vs ITO, WARD 5, PUDUCHERRY, PUDUCHERRY

VIMALA,PONDICHERRY vs ITO, WARD 5, PUDUCHERRY, PUDUCHERRY

MD. BABAR ALI,MALDA vs I.T.O., WARD - 3(1), MALDA

MD. BABAR ALI,MALDA vs I.T.O., WARD - 3(1), MALDA

MD. BABAR ALI,MALDA vs I.T.O., WARD - 3(1), MALDA

NARAYAN BARTER PRIVATE LIMITED,KOLKATA vs INCOME TAX OFFICER,WARD-6(1),KOLKATA, KOLKATA

PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), KOLKATA