D.C.I.T., CIRCLE-10, KOLKATA, KOLKATA vs. M/S VISHAL RETAIL LTD., NEW DELHI

In the result the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Sri Aby T.Varkeyand Shri Waseem Ahmed

43B of the Act. Accordingly the assessee was required to make the payment of the interest before the due date of filing income tax returns as specified under section 139(1) of the Act. Hence we have no hesitation to reverse the order of ld CIT(A). Hence, this ground of appeal raised by the Revenue is allowed

BINAYAK IMAGINE & DIAGNOSTIC PVT. LTD.,KOLKATA vs. DCIT, CIR. 7(1), KOLKATA

In the result, appeal of the assessee ispartly allowed for statistical purposes