Usha Polychem India Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata
In the result, the appeal of the assessee is allowed
ITA 115/KOL/2021[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13
Bench: Shri A. T. Varkey & Dr. M. L. Meena]
Section 143(3)Section 147Section 148Section 263
…1 M/s. Usha Polychem India Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri A. T. Varkey, Judicial Member and Dr. M. L. Meena, Accountant Member] I.T.A. No. 115/Kol/2021 Assessment Year: 2012-13 Usha Polychem India Pvt. Ltd. Vs Principal Commissioner of Income- (PAN: AAACU3194J) . tax-2, Kolkata. Appellant Respondent Date of Hearing (Virtual) 04.08.2021 Date of Pronouncement .08.2021 For the Appellant Shri Manish Tiwari, FCA For the Respondent Shri Praveen Kishore, CIT ORDER Per Bench: This is an appeal preferred by the asse…