(Exemption) vs B.P. Poddar Foundation For
2022 Latest Caselaw 2281 Cal/2

OD-2
                                       ITAT/143/2021
                                      IA No.GA/2/2021

                              IN THE HIGH COURT AT CALCUTTA
                            Special Jurisdiction (Income Tax)
                                      ORIGINAL SIDE


                                              COMMISSIONER OF INCOME TAX
                                              (EXEMPTION), KOLKATA

                                                       -Versus-

                                              B.P. PODDAR FOUNDATION FOR
                                              EDUCATION
                                                                             Appearance:
                                                                Mr. Vipul Kundalia, Adv.
                                                                    Mr. Anurag Roy, Adv.
                                                                   ...for the appellant.

                                                                Mr. Saurabh Bagaria, Adv.
                                                                Mr. Saumya Kejriwal, Adv.
                                                                     Mr. G.S. Gupta, Adv.
                                                                 .. . for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM

-And-

The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA

Date : 26th August, 2022.

The Court : We have heard Mr. Vipul Kundalia, learned

standing counsel assisted by Mr. Anurag Roy, learned advocate for

the appellant/revenue and Mr. Saurabh Bagaria, learned counsel

assisted by Mr. Saumya Kejriwal and Mr. G. S. Gupta, learned

advocates for the respondent.

Judgment reserved.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

As/ S.Das