ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA
In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous
ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C
269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323)
2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted
