PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA vs. M/S JJ EXPORTS PVT. LTD

The appeal stands disposed of on the ground that the company has been wound up and

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 5, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Ms. Swapna Das, Adv. Mr. Siddhertha Das, Adv. …For Respondent Ga/1/2018(Ga/554/2018) The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel Appearing For The Appellant & Ms. Swapna Das & Mr. Siddhertha Das, Learned Advocates For The Respondent. There Is A Delay Of 127 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Application & We Find Sufficient Cause Has Not Been Shown To Prefer The Appeal Within The Period Of Limitation. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

disallowance of Rs.14,60,01,803/- made by the assessing officer on the basis of observation of the Auditor in Column No. 17(1) of Tax Audit Report dated 30.10.2017? ii) Whether on the facts and in the circumstances of the case, the Ld. Tribunal has erred in law in accepting the additional evidence in the form of corrigendum issued

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA vs. M/S. HIMADRI SPECIALITY CHEMICALS LTD

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

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 3rd January, 2020 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITA No.1351/Kol/2019 for the assessment year 2012-13. The revenue has raised the following substantial questions of law for consideration: a) Whether on the facts