COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA vs. HOOGHLY MILLS PROJECTS LTD, C/O SALARPURIA JAJODIA & CO.

Appeal stands dismissed and the substantial questions of law are answered against the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Smita Das De, Adv.

deemed dividend. In so far as the second question is concerned, he pointed out that the payment of arrear provident fund was in accordance with the order passed by the High Court. The same practice, as a matter of fact, he added, had been continuing for some time. In respect of one of the earlier years, the assessing Office

PRINCIPAL COMM OF INCOME TAX, KOL - 1 vs. M/S HOOGHLY MILLS PROJECTS LIMITED