A.C.I.T CIR -12,KOLKATA., KOLKATA vs. M/S JCT LIMITED., KOLKATA
What did the Tribunal hold?
The Tribunal is hearing multiple appeals from both the assessee and the Revenue concerning various assessment years. The core of the dispute stems from assessments framed by the Joint Commissioner of Income Tax under Section 143(3).
What were the facts?
The appeals concern assessment years 1996-97 to 1998-99 and 2001-02 to 2003-04, filed by both the assessee (JCT Limited) and the Revenue against the orders of the CIT(Appeals). Assessments were framed by the JCIT under Section 143(3) of the Income Tax Act.
What were the issues?
The appeals involve disputes arising from assessments made under Section 143(3) of the Income Tax Act for several assessment years, with both the assessee and the Revenue filing appeals against the CIT(Appeals) orders.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri N.V. Vasudevan & Shri Waseem Ahmed
PER Waseem Ahmed, Accountant Member:
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These are three sets of appeals by the assessee and Revenue are against the order of Commissioner of Income Tax (Appeals)-V Kolkata. Assessments were framed by JCIT, Special Range-12, Kolkata u/s 143(3) of the Income
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