ITAT Kolkata — Direct Tax

1. ITAT Kolkata · 16 Oct 2014
   Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 to mitigate hardship to taxpayers has to be treated as being retrospective in nature

   Parmanand Tiwari vs. ITO

   (2014) TaxCorp(LJ) 4268 (ITAT-KOLKATA)

2. ITAT Kolkata · 14 Oct 2014
   Mere Non recording of detailed reason in Assessment Order do not justify the presumption that order been passed without application of mind

   Munshi Mini Rice Mill vs. ITO

   (2014) TaxCorp(LJ) 4242 (ITAT-KOLKATA) · Section. 143(3)

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