THE CRICKET ASSOCIATION OF BENGAL,KOLKATA vs. DCIT, CIRCLE-1(1), EXEMPTION, KOLKATA
In the result, all these appeals filed by the assessee for Assessment
ITA 275/KOL/2023[2013-14]Status: DisposedITAT Kolkata21 Aug 2023AY 2013-14
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15
For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R
Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264
245C of the Income Tax Act for settlement of the assessment and thus the assessee wanted to reduce its tax liability. This fact is also missing in the instant appeal and, therefore, the same is not applicable in the case of the assessee.
10.3. So far as the remaining two decisions are concerned i.e., CIT vs.
Premkumar Arjundas Luthra
