DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA
In the result, both the appeals of the revenue are dismissed
ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69
Properties Pvt. Ltd., the proceedings u/s. 147 are not in respect of your company i.e. M/s. Mani Square. Hence, the fact that M/s. Mani Square Ltd. is before the Hon’ble
Settlement Commission for that assessment year is not relevant as the proceedings are different.”
8. From a reading of the aforesaid letter it is discernible that the AO admitted
