DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA
In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed
ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012
Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two
Section 2Section 32(1)(iia)
10
In Black’s Law Dictionary, the following meanings are assigned to the expression ‘things’:
‘Things. The objects of dominion or property as contradistinguished from ‘persons’. Gayer vs Whelan, 59 Cal. App. 2d 255, 138 P.2d 763, 768. The object of a right; i.e. whatever is treated by the law as the object over which one person exercises a right
