M/S. BENGAL EMTA COAL MINES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE - XVI, KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ]

sections. 35E and 28/37 of the Act. The CIT(A) has relied on irrelevant consideration and therefore, the order requires to be set aside and the claim of the appellant or the claim allowable under the Act has to be allowed. 5. That the appellant craves leave to add, to alter, to amendments and or withdraw any of the above

D.C.I.T., CIRCLE-5, KOLKATA, KOLKATA vs. M/S HINDUSTAN COPPER LTD., KOLKATA