DCIT, CEN. CIR. 4(4), KOLKATA vs. M/S G.K. & SONS PVT. LTD., KOLKATA
In the result, appeal of the revenue is dismissed
ITA 240/KOL/2022[2011-12]Status: DisposedITAT Kolkata20 Oct 2022AY 2011-12
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2011-12 Deputy Commissioner Of M/S. G. K. & Sons Pvt. Ltd., Income-Tax, Central Circle- Room No. 603, 6Th Floor, 4(4), Kolkata. Vs. Shantiniketan Building, 8, Camac Street, Kolkata- 700017. (Pan:Aaacg8389H) (Appellant) (Respondent) Present For: Appellant By : Shri P. P. Barman, Addl. Cit Respondent By : Shri Ravi Tulsiyan, Fca Date Of Hearing : 12.10.2022 Date Of Pronouncement : 20.10.2022
For Appellant: Shri P. P. Barman, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 72Section 78Section 79
disallow the claim of the assessee. Aggrieved, assessee went in appeal before the Ld. CIT(A).
4. Before the Ld. CIT(A), it was submitted that assessee is a Non-
Banking Financial Company (NBFC). In the year under consideration, by virtue of the order of Hon’ble High Court of Calcutta dated
06.10.2010, six companies got merged into the assessee
