SANKAR GHOSH,KOLKATA vs. ITO, WARD-50(1), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

penalty of Rs. 5,79,950/- u/s 271(1)(c) was passed on 26.09.2022. 2) The due date to file the appeal against said order was 25.10.2022. 3) However due to multiple health problem of self as well as of an elderly family member, it could join duties from 15.01.2023. 4) Thereafter, I consulted my CA, who prepared, drafted

K.B. PROCESSING,KOLKATA vs. I.T.O., WARD - 50(6), KOLKATA

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

section (1) of Sec. 142 of the Act on 08.12.2017 in the name\nof the firm M/s K. B. Processing, which has been dissolved. Subsequently,\nthe A.O., Ward – 50(6), Kolkata had passed an Order u/s 144 of the Act on\n03.12.2019 in respect of the dissolved firm and determined the total income\nof the erstwhile firm at Rs.39

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted