Appeal disposed of on merits but without a speaking order, cannot be sustained

INCOME TAX APPELLATE TRIBUNAL, KOLKATA I.T.A No. 768/Kol/2012 – Assessment Year: 2007-08 Dynamic Process Pvt. Ltd. Versus Assistant Commissioner of Income-tax Date of pronouncement: 11.09.2012 ORDER Per Bench: This appeal by assessee is arising out of order of CIT(A)-XXXVI, Kolkata in Appeal No. 985/CIT(A)-XXXVI/Kol/ACIT Cir-1/Hgly/09-10 dated 09.02.2012. Assessment was framed by ACIT, Circle-1, Hooghly, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2007-08 vide his order dated 31.12.2009. 2. At the outset it is noticed that ...