JNJ FINANCE COMPANY PVT LTD. vs. COMMISSIONER OF INCOME TAX, KOLKATA-I
Appeal stands dismissed
ITAT/219/2015HC Calcutta11 May 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …For Appellant Ms. Smita Das De, Adv. …For Respondent The Court : This Appeal By The Assessee Filed Under Section 260A Of The Income Tax Act, 1961 (The Act For Brevity) Is Directed Against The Order Dated August 10, 2015, Passed By The Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 888/Kol/2014 For The Assessment Year 2008- 09. The Assessee Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & Circumstances Of The Case, The Learned Tribunal Is Correct In Law & On Facts In Holding That The Order Dated 27.12.2010 Passed In Pursuance Of The Proceedings U/S 147 On Specific Issue & Wherein The Subject Matter Of The Share
Section 147Section 260ASection 263Section 68
10, 2015, passed by the Income Tax Appellate Tribunal “B”
Bench, Kolkata in I.T.A. No. 888/Kol/2014 for the assessment year 2008-
09.
The assessee has raised the following substantial questions of law for
consideration :-
i)
Whether on the facts and circumstances of the case, the Learned
Tribunal is correct in law and on facts in holding that the order
dated
