DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata
In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed
ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15
Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]
Section 271(1)(c)Section 274
…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…