M/S Umang Commercial Co. Pvt. Ltd., Kolkata vs. DCIT, Cir-2, Kolkata
In the result, the appeal of the assessee is allowed
ITA 1173/KOL/2016[2011-2012]Status: DisposedITAT Kolkata08 Mar 2017AY 2011-2012
Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]
For Appellant: Shri J.P.Khaitan, Sr. Advocate & Shri S. Jhajharia, FCAFor Respondent: Shri G. Mallikarjuna,CIT, DR
Section 143(3)Section 14ASection 263
…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No.1173/Kol/2016 Assessment Year: 2011-12 M/s. Umang Commercial Co. (P) Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACU3731B) Circle-2, Kolkata. (Appellant) (Respondent) Date of hearing: 25.01.2017 Date of pronouncement: 08.03.2017 For the Appellant: Shri J.P.Khaitan, Sr. Advocate & Shri S. Jhajharia, FCA For the Respondent: Shri G. Mallikarjuna,CIT, DR ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of revision order of Pr. CIT-1, Kolkata vide Pr. CIT-1/1…