M/S. BENGAL EMTA COAL MINES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE - XVI, KOLKATA, KOLKATA
In the result the appeal of the assessee is allowed for statistical purposes
ITA 361/KOL/2011[2006-07]Status: DisposedITAT Kolkata17 Nov 2017AY 2006-07
Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ]
For Appellant: Shri Satish Khosla, Advocate & Shri Manish Khosla AdvocateFor Respondent: Shri David Z.Chowngth, Addl. CIT(DR)
Section 148Section 28Section 35E
u/s 35E of the Act, as were necessary for assessment, in the reasons recorded, cannot per say fulfil the requirement of law when there is full disclosure of all the facts,. The requirement of the proviso to section 147 of the Act are not fulfilled in this case.
11. The Hon’ble Bombay High Court in the case
