BIJNI DOOARS TEA COMPANY LTD. ,KOLKATA vs. PCIT, KOL-2, KOL, KOLKATA
In the result, appeal of the assessee is allowed
ITA 409/KOL/2023[2018-19]Status: DisposedITAT Kolkata20 Oct 2023AY 2018-19
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2018-19 Bijni Dooars Tea Company Principal Commissioner Of Ltd. Income-Tax, Kolkata-2, 4Th Floor, Room No. 1, Kolkata. Vs. Shantiniketan, 8, Camac Street, Kolkata-700017. (Pan: Aabcb1013E) (Appellant) (Respondent)
For Appellant: Shri S. K. Tulsiyan, Advocate & Ms. Mita Rizvi, CAFor Respondent: Shri S. Datta, CIT, DR
Section 115PSection 143(3)Section 263Section 44A
disallowance in the hands of the assessee while computing income under the head ‘profits and gains of business or profession’, forming part of the assessment order u/s. 143(3).
15.5. In the present case before us, it is pertinent to note that Chapter
XIID contains a specific section 115Q
