PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA
In the result, appeal of the assessee is allowed
ITA 261/KOL/2022[2017-18]Status: DisposedITAT Kolkata22 Nov 2022AY 2017-18
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)
For Appellant: Shri Vinod Kumar Jain, ARFor Respondent: Shri Amitava Bhattacharyya, CIT, DR
Section 143(3)Section 197Section 263Section 40Section 80G
vi) and the money receipts. For these three Trusts, the certificates stated their validity which expired prior to the relevant year under consideration. To this effect, ld. Counsel referred to the Circular No.7/2010 dated
27.10.2010 issued by CBDT giving clarification regarding period of validity and approval issued u/s. 10(23C) and section 80G(5
