DDIT(I.T.)-1(1), KOLKATA vs. M/S. JOY PARTNERSHIP, KOLKATA
In the result, the cross objection No
ITA 1866/KOL/2009[2006-07]Status: DisposedITAT Kolkata28 Apr 2017AY 2006-07
Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1866/Kol/2009 ("नधा"रण वष" / Assessment Year : 2006-2007) Asstt. Dit, International Vs. M/S. Joy Partnership Taxation-1 (1) Kolkata, 85/1, Mining Centre, Topsia Aayakar Bhawan, 4Th Floor, Road (South) Kolkata-700046 P-7, Chowringhee Square, Room No. 4/5 Kol-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aadfj6427H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & Co No.89/Kol/2009 ("नधा"रण वष" / Assessment Year : 2006-2007) M/S. Joy Partnership Vs. Asstt. Dit, International Taxation-1 (1) Kolkata, Aayakar Bhawan, 4Th 85/1, Mining Centre, Topsia Road (South) Floor, P-7, Chowringhee Square, Kolkata-700046 Room No. 4/5 Kol-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj6427H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Rajat K Kureel Jcit Dr "नधा"रती क" ओर से /Assessee By : Shri Sushonita Basu, Ar सुनवाई क" तार"ख / Date Of Hearing : 06/04/2017 घोषणा क" तार"ख/Date Of Pronouncement / /2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue & Cross Objections Filed By The Assessee, Pertaining To Assessment Year 2006-07, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Vi Kolkata, In Appeal No.9/Cit(A)-Vi/2008-09/Ddit(Ii)-1/Kol, Dated 11.08.2009, Which In Turn Arises Out Of An Order Passed By The 2 & Co No.89/K/2009 M/S Joy Partnership Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961
For Appellant: Shri Sushonita Basu, ARFor Respondent: Shri Rajat K Kureel JCIT DR
Section 143(2)Section 143(3)Section 40
23, 1998 in the U.K. between Joy Mining
Machinery Ltd. (JMML) having registered office at Bromyard Road,
Worcestor, UK and Joy Manufacturing Company (U.K) Ltd. having
registered office at 1, Blytheswood Square Glasgow U.K. The above two
partners in the partnership under the name Joy Partnership and Kier
International Mining partnership ( another partnership Body in the U.K.)
had formed