Debabrata Chatterjee vs C S I R on 10 December, 2018
9 J
■I
BEFORE THE CENTRAL ADMINISTRATIVE TRtBUNAL, KOLKATA BENCH
An Application under Rule ... Debabrata Chatterjee (Applicant/Review Respondent) ©
Vs.
UOI&Ors. (Respondents/Review Applicants)
For the Applicant(s): None
For the Respondent(s):
v- 5 iOn Circulation
Debabrata Chatterjee vs C S I R on 18 June, 2018
1ST
1ICENTRA ADM
iN CMCTA
cALCUTTA NCL istTative U
d irl
der SeCt1019
Rudra Prasad Chatterjee vs C S I R on 3 July, 2020
45 1
/
/
/
CENTRAL ADMINISTRATIVE TRIBUNAL
EOLKATA BENCH, KOLKATA
O.A./350/14/2020 ... Bidisha Banerjee, Judicial Member
Hon'ble Dr. (Ms.) Nandita Chatterjee, Administrative Member
Rudra Prasad Chatteriee, son of Late Subhas
Chatterjee
including M/s R.S. Trade Links, M/s Rahuljee & Co., M/s Ashok Metal Industries, M/s Kaveri Enterprises, M/s Holy Sales ... Appellant importers M/s Rahuljee & Co., M/s Ashok Metal Industries, M/s R.S. Trade Links, M/s Kaveri Enterprises etc. were unaware
statements filed in the assessee's compilation and that if really the assessee's total sales exceeded the limit of Rs. 40 lakhs ... question and that the same should be cancelled.
6. Sri S.C. Chatterjee, the learned departmental representative opposed these contentions and argued on behalf
objected to by the Revenue in the present appeals.
2. Shri S.C. Chatterjee, the learned Departmental Representative argued that under Section ... Madras High Court in K. AL. KR. Ramaswami Chettiar 's case (supra) was rendered at a time when there was no Sections 80AB which
same ground quoted above in paragraph 5 (supra).
12. Shri S.C. Chatterjee, the learned Departmental Representative relied on the clause in the supplementary Trust ... support of his submissions Shri Chatterjee relied on the decision of the Supreme Court in CIT v. S. Raghbir Singh
have heard Shri B .C. Jain, the learned Chartered Accountant for the appellant and Shri S.C. Chatterjee, the learned Departmental Representative and carefully considered ... covered only by Section 188 of the Act. The assessee's contention is that it is a case of succession of one firm
Finance Act, 1988 w.e.f. 1-4-1989.
3. Mr. S.C. Chatterjee, the Learned Departmental Representative, however raised a point that just
Saltlake City, Kolkata,
Pin-700091.
700091.
5. Ashim Kumar Chatterjee, S/o Late Phani
Bhusan Chatterjee, Aged about 69 Years,
Retired as Accounts Assistant ... Bearing PPO
No. 20187070800324.
20187070800324. Resident of 95/A/3,
S.C.Chatterjee Street, Post-Konnagar,
Post Konnagar, Dist
Dist-
Hooghly