DCIT,CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

245D (4). Thus the moment the application of the assessee was allowed to be proceeded with by the ITSC till the final order of the settlement is passed on 17.03.2008, it was the ITSC which had exclusive jurisdiction in relation to the assessee's case. Therefore, all matters which could be examined by the Assessing Officer could be examined

ACIT, KOLKATA vs. SUBHAS KUMAR KEDIA, KOLKATA

In the result, the appeal of the Revenue is dismissed

sections": [ "68", "245D(4)", "143(1)" ], "issues": "Whether the cash deposit in the bank account was unexplained income or adequately

M/S. MAITHAN STEEL & POWER LTD.,KOLKATA vs. I.T.O.,WARD-1, KOLKATA

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2014-15

4) for AYs 2011-12 to 2013-14 and u/s 245D(6B) for the said former three AYs dated 25.03.2016, Central Excise Settlement Commission order u/s 32E of the Central Excise Act, 1944 for Units I & II alongwith copies of challans for payment of excise duty as well as compilation of various judicial precedents running into 125 and 84 page