NIPPON YUSEN KABUSHIKI KAISHA,KOLKATA vs. CIT-(IT &TP), KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1268/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 May 2025AY 2014-15
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Nippon Yusen Kabushiki Kaisha Cit-(It &Tp) C/O Yusen Logistics (India) 1St Floor, Aayakar Bhawan Private Limited, Central Plaza, Poorva, 110, Shanti Pally, Vs. Room No.202, 2Nd Floor, 2/6, Kolkata - 700107, Kolkata, Sarat Bose Road, Kolkata, West Bengal, 700107 West Bengal, 700020 (Appellant) (Respondent) Pan No. Aabcn1372N Assessee By : Shri Ketan Ved, Ar Revenue By : Shri Pradip Kumar Mondal, Dr Date Of Hearing: 19.03.2025 Date Of Pronouncement : 06.05.2025
For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Pradip Kumar Mondal, DR
Section 143Section 143(3)Section 144Section 144C(3)(a)Section 153(1)Section 263Section 92C
Transfer
Pricing) Kolkata (Ld. CIT) dated 27.03.2019 for the AY 2014-15. 02. The assessee has challenged the revisionary order passed by ld. Pr.
CIT on various grounds raised in the memorandum of appeal filed by the assessee. Besides, the assessee has also raised an additional ground vide letter dated 24.08.2021, challenging the validity of order passed u/s 263
