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Section 143(3)4 Section 403 Section 260A2 Section 1952

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

ITAT/338/2016HC Calcutta05 Sept 2022

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

For Respondent: Mr. J. P. Khaitan, Sr. Adv

Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9

1. This appeal under Section 260A of the Income Tax Act, 1961 (for short “the Act”) is at the instance of the revenue and is directed against an order dated February 17, 2016 passed by the Income Tax Appellate Tribunal, B Bench, Kolkata (for short “the Tribunal”) Page 2 of 13 in ITA no. 806/Kol/11 and ITA no. 872/Kol/2011 both