MALDA METAL PVT. LTD.,,MURSHIDABAD vs. DCIT, CENTRAL CIRCLE 4(4), KOLKATA,, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH AT KOLKATA
Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
These two appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2013-14 and 2018-19 dated 02.06.2026 and 03.06.2026. Since the issues in both the appeals are related, they were heard together and are being decided vide this common order f
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