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

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

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