BIJNI DOOARS TEA COMPANY LTD. ,KOLKATA vs. PCIT, KOL-2, KOL, KOLKATA
In the result, appeal of the assessee is allowed
ITA 409/KOL/2023[2018-19]Status: DisposedITAT Kolkata20 Oct 2023AY 2018-19
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2018-19 Bijni Dooars Tea Company Principal Commissioner Of Ltd. Income-Tax, Kolkata-2, 4Th Floor, Room No. 1, Kolkata. Vs. Shantiniketan, 8, Camac Street, Kolkata-700017. (Pan: Aabcb1013E) (Appellant) (Respondent)
For Appellant: Shri S. K. Tulsiyan, Advocate & Ms. Mita Rizvi, CAFor Respondent: Shri S. Datta, CIT, DR
Section 115PSection 143(3)Section 263Section 44A
115Q. In any principal officer of a domestic company does not pay tax on distributed profits in accordance with the provisions of section 115-O, then he or it shall be deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of this Act for the collection
