COMMISSIONER OF INCOME TAX, KOLKATA XIX, KOLKATA vs. M/S SANDERSON AND MORGANS
ITA/155/2011HC Calcutta07 Feb 2024
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.
Section 143(3)Section 145Section 260A
69 of 1964
decided on 24.04.1968 reported in AIR 1969 (Cal) 211 in the case
of the respondent/assessee itself, held as under:-
“4. In Cordery's ‘Law Relating to Solicitors" (5th Edition) at pp.
144-145, the same view appears:
"The usual relation of solicitor and client is that of agent and
principal, and this is so in respect
