R.R. Constructions, Chennai v. Department Of Income Tax 2013) 35 CCH 0547 Chen Trib

152 ITD 625Income Tax Appellate Tribunal2015#7409 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing R.R. Constructions, Chennai v. Department Of Income Tax 2013) 35 CCH 0547 Chen Trib

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1765/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1764/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1573/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1572/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S HO HUP SIMPLEX JV, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 692/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 Acit, Circle-33, Kolkata -Vs- M/S Ho Hup Simplex Jv [Pan: Aaaah 0653 B] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 ACIT, Circle-33, Kolkata -vs- M/s Ho Hup Simplex JV [PAN: AAAAH 0653 B] (Appellant) (Respondent) For the Appellant : Shri Arindam Bhattacharjee, Addl. CIT For the Respondent : Shri Ravi Tulsiyan, FCA Date of Hearing : 14.03.2018 Date of Pronouncement : 21.03.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-9, Kolkata [in short the ld CIT(A)] in…

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

ITA 141/KOL/2015[2006-2007]Status: DisposedITAT Kolkata25 Oct 2017AY 2006-2007

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri N.V. Vasudevan, Judicial Member & Sri J. Sudhakar Reddy Accountant Member] I.T.A. No. 140/Kol/2015 Assessment Year: 2005-06 & I.T.A. No. 141/Kol/2015 Assessment Year: 2006-07 Deputy Commissioner of Income Tax, Circle-12(2), Kolkata…………………………………..Appellant P-7, Chowringhee Square Aayakar Bhawan 6th Floor Kolkata- 700 069 [PAN : AAECS 0765 R] M/s. Simplex Infrastucture Ltd……………………………………………………………………………..Respondent 27, Shakespeare Sarani Kolkata – 700 017 Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee.…

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

ITA 140/KOL/2015[2005-2006]Status: DisposedITAT Kolkata25 Oct 2017AY 2005-2006

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri N.V. Vasudevan, Judicial Member & Sri J. Sudhakar Reddy Accountant Member] I.T.A. No. 140/Kol/2015 Assessment Year: 2005-06 & I.T.A. No. 141/Kol/2015 Assessment Year: 2006-07 Deputy Commissioner of Income Tax, Circle-12(2), Kolkata…………………………………..Appellant P-7, Chowringhee Square Aayakar Bhawan 6th Floor Kolkata- 700 069 [PAN : AAECS 0765 R] M/s. Simplex Infrastucture Ltd……………………………………………………………………………..Respondent 27, Shakespeare Sarani Kolkata – 700 017 Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee.…

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 2777/KOL/2013[2007-2008]Status: DisposedITAT Kolkata10 Mar 2017AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2007-08 DCIT, Circle-12, P-7, V/s. M/s Simplex Infrastructure Chowringhee Square, Ltd., 27, Shakespeare Aayakar Bhawan, 7th Sarani, Kolkata-700 017 Flor, Kolkata-69 [PAN No.AAECS 0765 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Avinash Mishra, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 17-01-2017 सुनवाई क" तार"ख/Date of Hearing 10-03-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem…

I.T.O WD - 8(4),KOLKATA, KOLKATA vs. M/S SPML INFRA LTD, KOLKATA

In the result, to sum up

ITA 2286/KOL/2013[2005-06]Status: DisposedITAT Kolkata08 Mar 2017AY 2005-06

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2286/Kol/2013 Assessment Year: 2005-06 & I.T.A No.2287/Kol/2013 Assessment Year: 2007-08 & I.T.A No.2288/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2289/Kol/2013 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata. Vs. M/s. SPML Infra Ltd. (PAN: AADCS2469K) (Appellant) (Respondent) & I.T.A No.2035/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2036/Kol/2013 Assessment Year: 2010-11 M/s. SPML Infra Ltd. Vs. Deputy Commissioner of Income-tax, Central Circle-XXVIII, Kolka…

M/S SMPL INFRA LTD ( EASTWHILE M/S SUBHAS PROJECTS & MARKETING LTD),KOLKATA vs. D.C.I.T CC - XXVIII,KOLKATA, KOLKATA

In the result, to sum up

ITA 2035/KOL/2013[2008-09]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2286/Kol/2013 Assessment Year: 2005-06 & I.T.A No.2287/Kol/2013 Assessment Year: 2007-08 & I.T.A No.2288/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2289/Kol/2013 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata. Vs. M/s. SPML Infra Ltd. (PAN: AADCS2469K) (Appellant) (Respondent) & I.T.A No.2035/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2036/Kol/2013 Assessment Year: 2010-11 M/s. SPML Infra Ltd. Vs. Deputy Commissioner of Income-tax, Central Circle-XXVIII, Kolka…

ITO, WD-33(4), KOLKATA, KOLKATA vs. M/S SOMDATT BUILDERS SIMPLEX JV, KOLKATA

In the result, Revenue’s appeals are dismissed

ITA 288/KOL/2014[2007-2008]Status: DisposedITAT Kolkata07 Oct 2016AY 2007-2008

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), KOLKATA, KOLKATA vs. M/S SOMDATT BUILDERS SIMPLEX JV, KOLKATA

In the result, Revenue’s appeals are dismissed

ITA 287/KOL/2014[2010-2011]Status: DisposedITAT Kolkata07 Oct 2016AY 2010-2011

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), KOLKATA, KOLKATA vs. M/S SOMDATT BUILDERS SIMPLEX JV, KOLKATA

In the result, Revenue’s appeals are dismissed

ITA 286/KOL/2014[2009-2010]Status: DisposedITAT Kolkata07 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), KOLKATA, KOLKATA vs. M/S SOMDATT BUILDERS SIMPLEX JV, KOLKATA

In the result, Revenue’s appeals are dismissed

ITA 285/KOL/2014[2008-09]Status: DisposedITAT Kolkata07 Oct 2016AY 2008-09

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

D.C.I.T CC - XXVIII,KOLKATA, KOLKATA vs. M/S SPML INFRA LTD (ERSTWHILE M/S SUBHAS PROJECTS& MARKETING LTD), KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 1291/KOL/2013[2006-07]Status: DisposedITAT Kolkata24 Aug 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 194CSection 80Section 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1291-1292/Kol/2013 Assessment Years:2006-07 & 2009-10 DCIT, Central Circle- बनाम M/s SPML Infra Ltd XXVIII, 4th Floor, (erstwhile M/s Subhash / Aayakar Poorva, 110, Prjects & Marketing Ltd) V/s. Shanti Pally, 22, Camac Street, Kolkata- Kolkata-700 107 700 016 [PAN No.AADCS 2469 K] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri H.K.Lal, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 30-06-2016 सुनवाई क" तार"ख/D…