M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

THE UNITED PROVINCES SUGAR COMPANY LTD., ,KOLKATA vs. ITO, WARD - 12(2), KOLKATA

In the result, appeal of the assessee is allowed

reassessment proceedings the ITO made addition to the assessee's income to the extent of Rs. 2,45,000 on account of addition to the assessee's income to the extent of Rs. 2,45,000 on account of addition to the assessee's income to the extent of Rs. 2,45,000 on account of ostensible transactions in hundi