M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06
Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi
For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40
234D after giving effect to the appellate order.
6. For that the Ld. Commissioner of Income Tax (Appeal)- VI/Kol has erred in law as well as on facts of the case is not allowing sufficient opportunity of being heard resulting non- filing of written submission by the appellant which is not correct.
7. For that the appellant craves leave