COMMISSIONER OF INCOME TAX, KOL - IV vs. JCT. LTD.
ITA/19/2013HC Calcutta19 Dec 2023
Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
Section 263Section 36(1)(iii)Section 37(1)
Section 263 of the Income Tax
Act, 1961 [hereinafter referred to as ‘the Act 1961’].
4.
In appeal, the CIT(A) upheld the order passed by the assessing officer,
which was also affirmed by the Tribunal in appeal filed by the assessee. The
assessee carried the matter to this Court in ITA No.271 of 2005, which was
disposed
