ACIT, CIRCLE-35, KOLKATA, KOLKATA vs. M/S. KEDIA PIPES, KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 2098/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Apr 2019AY 2010-2011
Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm] I.T.A. No. 2098/Kol/2014 Assessment Year: 2010-11 Acit, Circle – 35 Kolkata.................................………………………………………………….....Appellant Aayakar Bhawan Poorva, 8Th Floor, 110, Shanti Palli, Kolkata – 700 107. [Pan: Aadfk 1107 D] M/S. Kedia Pipes...................…………………………………………………..............................Respondent 33/1, Netaji Subhas Road, 277, Marshall House, 2Nd Floor, Kolkata – 700 001. Appearances By: Shri C.J. Singh, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Shri J.P. Khaitan, Sr. Advocate & Shri Sanjoy Modi, Fca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : January 17, 2019 Date Of Pronouncing The Order : April 10, 2019 Order
Section 133ASection 145(3)
…ITR 424 (Cal). (viii) Joseph Thomas & Bros. v. CIT [1968] 68 ITR 796 (Ker) and B.V. Aswathiah & Bros. v. CIT [1968] 69 ITR 860 (All.) (ix) Commissioner of Income Tax vs Mascot (India) Tools and Forgings Pvt. Ltd. (x) Commissioner of Income Tax vs Pradeep Goel 174 Taxmann 421 (xi) Bathinda Truck Operator Union vs. Income Tax Officer Ward 1(3) (xii) Commissioner of Income Tax Bikaner v. Jaimal Ram Kasturi. (xiii) Assistant Commissioner of Income Tax v. Gendalal Hazarilal & Co. (xiv) Seth Nathuram Munnalal v. CIT [1954] 25 ITR 216 (Nag) (xv) General Commercial Corporation Ltd. v CIT [1966] 62 ITR 459 (MAD) (xvi) Pol…