DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S ROYAL BANK OF SCOTLAND N.V., KOLKATA
Accordingly, the Ground Nos. (iv) to (vi) raised by the revenue are dismissed
ITA 503/KOL/2016[2012-2013]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-2013
Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 Dcit (It), Circle-2(1), Kolkata -Vs- M/S Royal Bank Of Scotland N.V. [Pan: Aacca 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)
For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 144C(5)Section 43D
penalty u/s 271(1)(c ) of the Act which would be prematured to be adjudicated at this stage in view
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M/s Royal Bank of Scotland N.V.
A.Yr. 2011-12
of the decision rendered for various grounds stated hereinabove. Hence the said ground does not require any specific adjudication at this stage.
9. The Ground No. 8 raised
