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Commissioner of Income Tax, Kol-II Versus Messers Telaijan Tea Co. Ltd.

2016 (7) TMI 1234 - CALCUTTA HIGH COURT

Validity of reopening of assessment - failure on the part of the assessee to include certain specified items for the purpose of computation of deduction under Section 80HHC - Held that:- The relevant assessment year is 1997-98 which ended on 31st Mar .....

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ion provided there was any failure on the part of the assessee to make a return or to disclose fully and truly all material facts necessary for the assessment. It is nobody’s case that the assessee had failed to file return or had failed to make nece .....

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ribunal in allowing the appeal preferred by the assessee. - ITA 49 of 2008 - Dated:- 5-7-2016 - GIRISH CHANDRA GUPTA AND ARINDAM SINHA JJ. For the Appellants: Mr. M.P. Agarwal, Advocate, Mrs. Anwara Quereshi, Advocate and Mr. Farhan Gaffar, Advocate. .....

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ppellate Tribunal D Bench, Kolkata in I.T.A.No.977/Kol/2007 pertaining to the assessment year 1997-98, by which the learned Tribunal allowed the appeal preferred by the assessee. The aggrieved, revenue has come up in appeal. The following substantial .....

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here was failure on the part of the assessee to include certain specified items for the purpose of computation of deduction under Section 80HHC and erred in setting aside the order passed by the Assessing Officer under Section 147/144 of the Income T .....

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