KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA
In the result, the appeals of the assessee in ITA Nos
ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08
Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017
For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263
reassessment proceedings that were
A.Yrs.2006-07 & 2007-08
pending would also come under the ambit of the first proviso to section 12A(2) of the Act.
6.5 The second proviso to section 12A(2) also provides that no action u/s 147 of the Act shall be taken merely for non-registration of trust or institution. Reading this proviso with
