M/S ORANGE VALLEY TEA LTD.,KOLKATA vs. D.C.I.T.-SPL-RANGE-10, KOLKATA
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal reversed its earlier order dated 15/06/1997. This reversal was in compliance with the order of the Hon'ble High Court of Calcutta, which had disposed of a reference application in favour of the revenue.
What were the facts?
The ITAT Kolkata 'B' Bench was considering an appeal for Assessment Year 1991-92. The assessee, M/s. Orange Valley Tea Ltd., did not appear for the hearing. The Revenue was represented by the CIT D/R.
What were the issues?
The primary issue was compliance with the High Court's order regarding a previous ITAT decision. The specific legal grounds for the High Court's decision are not detailed in this excerpt.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Godara
order
Recent GST High Court judgments
Search GST case law →- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
- M/S Rentex Polymers Private Limited vs. Assistant Commissioner Of Central Goods And Services TaxDelhi · 29 Oct 2026
- M/S Maa Shila Traders vs. The State Of BiharPatna · 29 Oct 2026
