COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION
In the result, the appeal filed by the revenue is dismissed and the
ITAT/143/2021HC Calcutta13 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148
4 (2011) 336 ITR 136
5 2015 SCC Online Kar 7386
6 (2012) 344 ITR 358 (P&H)
7 (1989) 180 ITR 319 (P&H)
ITAT NO. 143 OF 2021
Page 7 of 16
CIT Versus Shri Ram Singh 8 were taken note of and the said decision
clearly applies to the facts of the case on hand
