68 results for “section 68”+ Section 12Aclear
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In the result, the appeals of the assessee in ITA Nos
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
section 12A(2) of the Act cannot be held to be retrospective in nature and hence cannot be applied for the Asst Years 2006-07 and 2007-08. The ld AR argued that the issue under dispute is already settled by the following decisions of the co-ordinate benches of various tribunals :- A.Yrs.2006-07 & 2007-08 a) Decision