Liberty Cinema v. CIT (

M/S. Emta Coal Ltd., ( Erstwhile Known As M/S. Eastern Mineral & Trading Agency ), Kolkata vs. ACIT, Central Circle - 3(1), Kolakta

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

…ng judgments: 6 Assessment Year: 2010-11 M/s. Emta Coal Ltd. i. Motor Sales Vs. CIT 230 ITR 44 (All) Motor Sales Vs. CIT 230 ITR 44 (All) ii. Mangatram Hazarimal Kuthiala 125 ITR 91 Mangatram Hazarimal Kuthiala 125 ITR 91 iii. City Mill Distributors P Ltd. 291 ITR 1 (SC) Distributors P Ltd. 291 ITR 1 (SC) f) The ld. counsel alternatively submitted t The ld. counsel alternatively submitted that, the reopening is bad in law for the reason the reopening is bad in law for the reason that the original assessment was completed u/s 143(3) of the Act and the reopening u/s that the original assessment was completed u/…