M/S Indian Explosives Private Limited, Kolkata vs. DCIT, Cir-11(1), Kolkata
In the result, appeal of the assessee is allowed in part
ITA 1957/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Sept 2018AY 2013-14
Bench: Sri J. Sudhakar Reddy& Sri S.S. Viswanethra Ravi] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N] Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances By: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, Appeared On Behalf Of The Assessee. Shri Sanjay Paul, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 24Th,2018 Date Of Pronouncing The Order : September 7Th,2018 Order Per J. Sudhakar Reddy, Am :- This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Assessing Officer, Dt. 26/07/2017, Passed U/S 144C(13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Relating To Assessment Year 2013-14. 2. Facts In Brief:-
Section 143(3)Section 144C(13)Section 192CSection 40A(9)Section 92C(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member& Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [PAN: AAACI 6548 N] Deputy Commissioner of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances by: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, appeared on behalf of the assessee. Shri Sanjay Paul, Addl. CIT, DR appearing on behalf of the Revenue. Da…
