DCIT, CENTAL CIRCLE 2(3), KOLKATA vs. LUMINO INDUSTRIES LIMITED, MERLIN ACROPOLIS, E.K.T.
In the result, both the appeal of the Revenue and cross objections of the assessee are dismissed
ITA 1223/KOL/2025[2014-2015]Status: DisposedITAT Kolkata16 Sept 2025AY 2014-2015
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumari.T.A. No.1223/Kol/2025 Assessment Year: 2014-15 Dcit, Central Circle-2(3), Kolkata........................…...........................……….……Appellant Vs. Lumino Industries Ltd……………………............…..….…..….......……...…..…..Respondent Unit No.12/4, Merlin Acropolis, E.K.T., Kol-700107. [Pan: Aaacd9817H] C.O No.57/Kol/2025 (In I.T.A. No.1223/Kol/2025) Assessment Year: 2014-15 Lumino Industries Ltd.......................................................................……….…Cross-Objector Unit No.12/4, Merlin Acropolis, E.K.T., Kol-700107. [Pan: Aaacd9817H] Vs. Dcit, Central Circle-2(3), Kolkata ……………….…..….......……..…...…..…..Respondent Appearances By: Shri P. N. Barnwal, Cit-Dr, Appeared On Behalf Of The Revenue. Shri Akkal Dudhwewala, Fca, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : August 06, 2025 Date Of Pronouncing The Order : September 16, 2025 Order Per Rajesh Kumar: This Is An Appeal By The Revenue & Cross Objections D By The Assessee Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals) – 26, Kolkata [Hereinafter Referred To As The ‘Ld. Cit(A)’] Dated 27.03.2025 Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) For Ay 2014-15. 02. At The Outset, We Note That There Is A Delay In Filing Of The Appeal By 7 Days By The Revenue, For Which, Condonation Petition Has Been Filed. After Hearing Both The Parties & Perusing The Contents Of The Condonation Application Filed By The Revenue, We Are Of The View That The
Section 131Section 133(6)Section 143(2)Section 250Section 68
…आयकर अपीलीय अिधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Duvvuru RL Reddy, Vice President and Shri Rajesh Kumar, Accountant Member I.T.A. No.1223/Kol/2025 Assessment Year: 2014-15 DCIT, Central Circle-2(3), Kolkata........................…...........................……….……Appellant vs. Lumino Industries Ltd……………………............…..….…..….......……...…..…..Respondent Unit No.12/4, Merlin Acropolis, E.K.T., Kol-700107. [PAN: AAACD9817H] C.O No.57/Kol/2025 (in I.T.A. No.1223/Kol/2025) Assessment Year: 2014-15 Lumino Industries Ltd......................................…
