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Section 37(1)2 Section 35D2

COMM OF INCOME TAX, (LARGE TAXPAYER UNITS), KOLKATA vs. M/S HINDUSTAN COPPER LIMITED

In the result, the appeal filed by the revenue is

ITAT/268/2017HC Calcutta10 Dec 2021

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

For Appellant: MR. Smarajit Roy Chowdhury, AdvFor Respondent: Mr. J. P. Khiatan, Sr. Adv

Section 260ASection 35DSection 35ESection 37(1)

2 passed by the Income Tax Appellate Tribunal, Kolkata “C” Bench (the ‘Tribunal’ in short) in ITA No.2583/Kol/2013 for the assessment year 2007-08. The revenue has raised the following substantial questions of law for consideration: (a) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate tribunal, “c” Bench Kolkata erred