DCIT, Cir-1, Kolkata vs. M/S the Hooghly Mills Co. Ltd., Kolkata
In the result, the appeal filed by the Revenue (in Ground No
ITA 667/KOL/2014[2008-2009]Status: DisposedITAT Kolkata04 Dec 2017AY 2008-2009
Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.667/Kol/2014 (िनधा"रणवष" / Assessment Year: 2008-09 D.C.I.T, Circle-1 Kolkata Vs. M/S The Hooghly Mills Co. Ltd. 10, Clive Row, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaact 9780 F (Revenue/Department) .. (Assessee) Assessee By : Shri S. Jhajharia, Ca Revenue/Department By : Shri Kalyan Nath, Acit सुनवाईकीतारीख/ Date Of Hearing : 07/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 04/12/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2008-09, Is Directed Against An Order Passed By The Ld. Commissioner Of Income Tax(Appeals) In Appeal No.259/Cc-Vii/Cit(A)C-I/10-11, Dated 31.01.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’), Dated 27.12.2010. 2.The Revenue Has Raised The Following Grounds Of Appeal: “1.That, On The Facts & In The Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Addition Of Rs.2,30,00,000/- Made By The Assessing Officer U/S 2(22)(E). 2.That, On The Facts & In The Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Addition Made By The Assessing Officer U/S 36(I)(Va) Read With Section 2(24)(X) In Respect Of Employee’S Contribution To Pf/Esi For An Amount Of Rs.1,32,86,580/-. 3.That, On The Facts & In The Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Addition Of Rs.1,30,70,800/- Made On Account Of Gratuity Liability. 4.That, On The Facts & In The Circumstances Of The Case, The Cit(A) Is Not Justified In Deleting The Addition Of Rs.12,23,842/- Made By The Assessing Officer U/S 14A Of The Income Tax Act Read With Rule 8D Of The Income Tax Rules, 1962. 5. The Appellant Craves Leave To Amend, Modify & Later Any Grounds Of Appeal During The Course Of Hearing Of This Case.”
For Appellant: Shri S. Jhajharia, CAFor Respondent: Shri Kalyan Nath, ACIT
Section 143(3)Section 14ASection 2(22)(e)Section 2(24)(x)Section 36
