PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. AMBUJA CEMENT EASTERN LIMITED

In the result, the appeal filed by the revenue is dismissed and the

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay being IA No. GA/1/2017 (Old No. GA/3676/2017) is allowed. Re : ITAT/376/2017 This appeal by the revenue filed under Section 260A of the Income Tax Act 1961 (the Act) is directed against the order dated 16th November, 2011 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA/2109/Kol/2013 for the assessment year 2005-06. The revenue