ACIT, CIRCLE - 4(2), KOLKATA vs. M/S. MANAKSIA LTD., , KOLKATA
In the result the appeal of the revenue is dismissed and the cross objection of the assessee is partly allowed
ITA 1611/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Apr 2022AY 2014-15
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year : 2014-15 Acit, Circle-4(2), Kolkata M/S. Manaksia Limited 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 13/Kol/2021 Assessment Year : 2014-15 M/S. Manaksia Limited Acit, Circle-4(2), Kolkata 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocae & Ms. Lata Goyal, Aca Revenue By : Shri Tushal Dhawal Singh, Cit, D/R
For Appellant: Shri S.K. Tulsiyan, Advocae & Ms. Lata Goyal, ACAFor Respondent: Shri Tushal Dhawal Singh, CIT, D/R
Section 143(3)Section 250Section 253Section 5
Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules,
1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice
