INTERNATIONAL SEAPORT (HALDIA) PVT. LTD.,KOLKATA vs. PCIT, -2, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 211/KOL/2022[2015-16]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-16
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm International Seaport (Haldia) Pvt. Ltd. Pcit, 2 C/O S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 Nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aaaci9468D Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S. Datta, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 26.02.2026
For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S. Datta, DR
Section 12ASection 138Section 143(3)Section 263
29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.
2.1. Thus
