BEEKAY STEEL INDUSTRIES LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 2(3), , KOLKATA
In the result, the appeal of the assessee is allowed
ITA 346/KOL/2025[2012-2013]Status: DisposedITAT Kolkata30 Jul 2025AY 2012-2013
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Beekay Steel Industries Ltd. Dcit, Central Circle-2(3), C/O Subash Agarwal & Aaykar Bhavan Poorva, Associates, Advocates, Siddha 110, Shantipally, Vs. Gibson, 1, Gibson Lane, Suite Kolkata-700107, West Bengal 213, 2Nd Floor, Kolkata-700069 (Appellant) (Respondent) Pan No. Aabcb3205A Assessee By : Shri Siddarth Agarwal, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 30.07.2025
For Appellant: Shri Siddarth Agarwal, ARFor Respondent: Shri Raja Sengupta, DR
Section 131Section 143(1)Section 68
materials available on record, we find that the assessee is a company in which public are substantially interested in terms of provisions of Section 2(18)(b)(A) of the Act. We note that the assessee company is listed in U.P. Stock Exchange Ltd. vide approval dated 10.03.2011 and Calcutta
