I.T.O WD - 8(3),KOLKATA, KOLKATA vs. M/S RUIA SONS PVT LTD., KOLKATA

In the result the appeal by the revenue is partly allowed

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm] I.T.A No. 365/Kol/2013 Assessment Year : 2009-10 I.T.O., Ward-8(3), -Vs.- M/S. Ruia Sons Pvt. Ltd. Kolkata Kolkata [Pan : Aaccr 3949 Q] (Respondent) (Appellant) For The Appellant : Shri Arup Kumar Sinha, Cit For The Respondent : Shri Manoj Kataruka, Advocate

condone the delay and admit the appeal for regular hearing. 3. The brief facts arising in this case are that the assessee company filed its return of income for A.Y.2009-10 on 24.09.2009 declaring loss of Rs.30,97,3290/-. Notices u/s 143(2) and 143(1) of the Act were issued to the assessee and as and when called

M/S KAUSHALYA INFRASTRUCTURE DEVELOPMENT CO LTD,KOLKATA vs. D.C.I.T CC - XVIII,KOLKATA, KOLKATA

In the result, the appeals of the Assessee are dismissed

condone the said delay and proceed to hear the case on merits. 3. The only effective issue that is to be decided is whether the CIT-A justified in confirming the disallowance of Rs.91,03,353/- for the A.Ys 2008-09 and 2009-10 made u/s. 35D of the Act in the facts and circumstances of the case. For convenience

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. SHRI SAROJ KUMAR PODDAR, KOLKATA

In the result, the appeal of the Revenue is dismissed as not maintainable

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble]

delay of two days in filing of this appeal by the Revenue. The same is hereby condoned. 3. At the outset, the ld. AR appearing on behalf of the assessee challenged the maintainability of the Departmental appeal. The assessee filed detailed written submissions dated 09/04/2021 in this regard. In response, the Revenue also filed detailed note on the issue