Search: disallowance

2 results for “disallowance”+ Section 35Bclear

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Section 14A9 Section 143(3)4 Disallowance2

ORIENT PAPER & INDUSTRIES LIMITED,KOLKATA vs. J.C.I.T RANGE - 6,KOLKATA, KOLKATA

In the result, the appeal in ITA 430/Kol/2013 of assessee is partly allowed and appeal in ITA 648/Kol/2013 of the revenue is dismissed

ITA 430/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-10

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Asim Chaudhury, ld.ARFor Respondent: Shri Niraj Kumar, CIT, ld.Sr.DR

Section 143(3)Section 14A

section 35B of the Act, was challenged on merit. On the other hand, in the case of CIT –vs.- Pruthvi Brokers & Shareholders Pvt. Ltd. reported in 349 ITR 336 (Bom.), the issue specifically raised before the Hon’ble Bombay High Court was regarding the power of the appellate authorities to entertain and consider new claim not made in the return

ORIENT PAPER & INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE - 6, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed