TMI Blog2017 (12) TMI 1873X X X X Extracts X X X X X X X X Extracts X X X X ..... le Steel - HELD THAT:- As agreed by the representative of both the sides, the solitary issue involved in this appeal of the Revenue is squarely covered by the decision of the Coordinate Bench of this Tribunal rendered in assessee s own case vide its common order [ 2016 (2) TMI 458 - ITAT KOLKATA] wherein a similar issue was decided after discussing all the relevant aspects as well as case laws i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue has challenged the action of the ld. CIT(Appeals) in holding that the provisions of section 115JB are not applicable in the case of the assessee. 2. The assessee in the present case is a Corporation, which is mainly engaged in the business of manufacturing of Cold Rolled High Tensile Steel. The return of income for the year under consideration was filed by it on 29.09.2010 declaring a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee by applying the said provision. Aggrieved by the order of the ld. CIT(Appeals), the Revenue has preferred this appeal before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. As agreed by the ld. representative of both the sides, the solitary issue involved in this appeal of the Revenue is squarely covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A statutory claim could be made by way of a letter before an appellate authority even without filing a revised return if the facts with regard to the same are already available on record before the lower authorities and they remain undisputed. Accordingly the grounds No. 1 to 4 raised by the assessee in ITA No. 1622/KOL/2011 for the Asst. Year 2008-09 and ground nos. 1 to 5 raised by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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