INTERNATIONAL SEAPORT (HALDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 171/KOL/2023[2017-18]Status: DisposedITAT Kolkata28 Jun 2023AY 2017-18
Bench: Sri Rajesh Kumar & Sonjoy Sarma
Section 1Section 142(1)Section 143(3)Section 144Section 271(1)(b)Section 272ASection 272A(1)Section 272A(1)(d)Section 274
…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 171/KOL/2023 Assessment Year: 2017-18 International Seaport (Haldia) Private Limited……..Appellant [PAN: AAACI 9468 D] Vs. ACIT, Circle-12(1), Kolkata...................................Respondent Appearances by: Sh. Somnath Ghosh, Adv., appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date…