ITO WD 2(1) KOL, KOLKATA vs. UNICORN PLAZA (P) LTD., KOLKATA
In the result, the appeal filed by the revenue is dismissed and cross-objection of the assessee is also dismissed
ITA 2213/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12
Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2011-12 Ito, Ward-2(1), Kolkata…………...….……………….……….……….……Appellant Vs. Unicorn Plaza (P) Ltd….………………………………….....……...…..…..Respondent Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] C.O. 53/Kol/2024 (In Ita No.2213/Kol/2024) Assessment Year: 2011-12 Unicorn Plaza (P) Ltd.….………………. ….……….…….……….……Cross-Objector Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] Vs. Ito, Ward-2(1), Kolkata ……………………………..…...…..…………….Respondent Appearances By: Shri S. Jhajharia, Fca, Appeared On Behalf Of The Assessee. Shri P. N. Barnwal, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : November 03, 2025 Date Of Pronouncing The Order : November 19, 2025 Order Per Pradip Kumar Choubey:
Section 132Section 133ASection 139(1)Section 143(2)Section 14ASection 153ASection 250Section 68Section 69C
…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2011-12 ITO, Ward-2(1), Kolkata…………...….……………….……….……….……Appellant vs. Unicorn Plaza (P) Ltd….………………………………….....……...…..…..Respondent Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2nd Floor, Kolkata-700013. [PAN: AAACU8963B] C.O. 53/Kol/2024 (in ITA No.2213/Kol/2024) Assessment Year: 2011-12 Unicorn Plaza (P) Ltd.….………………. ….……….…….……….……Cross-Objector Commerce House, 2A, Ganesh Chandra Avenue Room No.…