INCOME TAX OFFICER-WARD-4(2), KOLKATA, KOLKATA vs. M/S HANUMAN TEXNIT INDUSTRIES LTD., KOLKATA
In the result, appeal of revenue stands dismissed
ITA 2760/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Jan 2017AY 2009-2010
Bench: Shri Waseem Ahmed, Am & Shri S.S.Viswanethra Ravi, Jm आयकर अपील सं./Ita No.2760/Kol/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Ito, Ward-4(2), Vs. M/S Hanuman Texnit P-7, Chowringhee Square, Industries Ltd., Aayakar Bhavan, 8Th Floor, Nicco House, 2, Hare Kolkata-700001 Street, Kolkata-1 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach 6426 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri A. Sallong Yaden, Adl.Cit "नधा"रती क" ओर से /Assessee By : Shri S.K.Dangi, Fca सुनवाई क" तार"ख / Date Of Hearing : 19/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Shri Waseem Ahmed, Am: This Appeal By The Revenue Is Directed Against The Order Dated 23.08.2013, Passed By The Ld. Commissioner Of Income Tax (Appeals)-Iv, Kolkata In Appeal No.231/Cit(A)-Iv/1112, Pertaining To Assessment Year 2009-10. The Assessment Was Framed By Jcit (Osd), Circle-4, Kolkata U/S.143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’.
For Appellant: Shri S.K.Dangi, FCAFor Respondent: Shri A. Sallong Yaden, Adl.CIT
Section 139(1)Section 139(5)Section 143(3)Section 80I
section 80IE of the Act, the assessee was
under the obligation to file Form No.10CCB report along with the return of
income, however, we find that the CBDT vide Circular No.3/2009, issued on 21st May, 2009, relaxed the provisions by directing that, “no attachment
will be filed along with the return of income”. As there was no mechanism
to file