BAAZAR RETAIL LTD,KOLKATA vs. CIT -IV, KOLKATA, KOLKATA

PDF · subscribers
ITA 1001/KOL/2014Status: DisposedITAT Kolkata17 February 2016AY 2009-20102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative filed a letter seeking permission to withdraw the appeal. The Departmental Representative did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax-IV, Kolkata, passed under section 263 of the Income Tax Act. The assessment was originally framed under section 143(3).

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee. The tribunal considered the request for withdrawal and the lack of objection from the respondent.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Mahavir Singh & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

This appeal by the assessee is against the order of Commissioner of Income Tax-IV, Kolkata dated 28.03.2014 u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessment was framed by JCIT (OSD), Circle-10, Kolkata u/s 143(3) vide his order dated 08.12.2011 for assessment year 2009-10.

A.Y. 2009-10 Baazar Retail Ltd. v. CIT-IV, Kol. Page 2 2. At the time of hearing Ld. AR filed copy of letter seeking permission for withdrawal of appeal and Ld. DR has not objected the same. Hence, we permit the withdrawal of appeal.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Latest GST High Court judgments

Search GST case law →