THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

depreciation of Rs.2,39,93,843/-. 15. The ITAT has allowed the cross objection of the assessee on the preliminary issue of jurisdiction of the assessing officer for reassessment under Section 147

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. MCLEOD RUSSEL INDIA LTD.

Would be that the agricultural income itself would become liable

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 30, 2021. Appearance : Mr. P. K. Bhowmik, Adv. Mr. Soumen Bhattacharjee, Adv. … For The Appellant Mr. Asim Chaudhury, Adv. …For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act, In Brevity) Is Against The Order Dated 8Th October, 2015 Passed By The Income Tax Appellate Tribunal “C” Bench, Kolkata In Ita Nos. 262 & 263/Kol/2013 For The Assessment Years 2008-09 & 2009-10. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration:

147 of 2011 and for the assessment year 2007-08 in ITA No. 75 of 2012. The Hon’ble Division Bench followed an earlier decision of this Court in the case of M/S. APEEJAY TEA LTD. -VS- COMMISSIONER OF 3 INCOME TAX, CENTRAL-I & ANR. in ITA No.165 of 2013 dated 3rd July, 2014. The operative portion of the judgement