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Ita/63/2021 Principal Commissioner Of Income Tax-1, Kol v. M/S. Spml Infra Limited

High Court 08 Nov 2024 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

08 Nov 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/63/2021 Principal Commissioner Of Income Tax-1, Kol v. M/S. Spml Infra Limited, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

ODSL 1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/63/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOL VS M/S. SPML INFRA LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated: November 13, 2024. Appearance :Mr. Smarajit Roychowdhury, Adv. ..for appellant The Court :- This matter has been listed in the supplementary list today for incorporating certain correction in the name of the Advocate for the appellant in the appearance portion of the order dated November 08, 2024. The name of the learned Advocate appearing for the appellant should be read as “Mr. Smarajit Roychowdhury” instead and place of “Mr. Soumen Bhattacharjee”. Let this correction be incorporated in the order dated November 08, 2024. . (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN/GH.

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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