ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA
In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed
ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue
Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)
37. The stand of all these appellants right from the ld. Assessing
Officer upto the Tribunal is that since Institution was approved by the Competent Authority to receive donation. This approval was 38
Assessment Year: 2012-2013
&
C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023)
Shalimar Hatcheries Ltd.
intact when they have made the donation. Therefore, under bonafide belief, they have
