COMNR.OF I.TAX vs. SOUTHCO

Accordingly, the appeal (ITAT/11/2011) stands dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 18th December, 2009 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata in ITA No.1193/Kol/2009 for the assessment year 2001-02. The revenue has raised for the following substantial question of law for consideration: 2 i) Whether on the facts

COMNR.OF INCOME TAX vs. ORISSA STEVEDORS LTD

The appeal stands dismissed as withdrawn with liberty to the appellant to restore the appeal in the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 20Th February, 2023 Appearance : Mr. Sukumar Bhattacharya, Adv. Mr. Dipendra Nath Chunder, Adv. … For Appellant Mr. Om Narain Rai, Adv. Mr. Anurag Roy, Adv. … For Respondent The Court : This Matter Is Appearing In The Supplementary List Today. This Appeal Filed By The Assessee Under Section 260A Of The Income Tax, 1961 (The Act) Is Directed Against The Order Dated 1St May, 2009 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In Ita No. 355/Kol/2009 For The Assessment Year 2005-06. The Appeal Was Admitted On 13Th February, 2012 On The Following Substantial Questions Of Law :-