D.C.I.T Cir - 12,kolkata., Kolkata V. M/s J.C.T Ltd., Kolkata

ITA 1064/KOL/2008

• Counselvise Citation: 106423514 RSA 2008
• Duration Of Justice: 7 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 10-06-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Assessee Lawyers: A K GUPTA; R N BAJORIA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1136 - 1137 /KOL/2003 & 268/KOL/2004 ASSESSMENT YEARS :1996-97 TO 1998-99 JCT LIMITED, THAPAR HOUSE, 5 TH FLOOR, 25, BRABOURNE ROAD [ PAN NO. AAACJ 6733 E ] V/S . JCIT, CIRCLE-10, 3 GOVERNMENT PLACE (WEST), KOLKATA 700 001 /APPELLANT .. / RESPONDENT ITA NO. 126, 1640/KOL/2006 & 1064/KOL/2008 ASSESSMENT YEARS: 2001-02 TO 2003-04 JCIT, CIRCLE-12, 3 GOVERNMENT PLACE (WEST), KOLKATA 700 001 V/S . JCT LIMITED, THAPAR HOUSE, 5 TH FLOOR, 25, BRABOURNE ROAD [ PAN NO. AAACJ 6733 E ] /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI R.N. BAJORIA, SR- ADVOCATE & SHRI A.K.GUPTA, FCA /BY REVENUE SHRI NIRAJ KUMAR, CIT-DR /DATE OF HEARING 18-11-2015 ! /DATE OF PRONOUNCEMENT 04-12-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THESE ARE THREE SETS OF APPEALS BY THE ASSESSEE AND REVENUE ARE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-V KOL KATA. ASSESSMENTS WERE FRAMED BY JCIT, SPECIAL RANGE-12, KOLKATA U/S 143(3) OF THE INCOME