NAVRATAN VANIJYA PVT. LTD.,KOLKATA vs. ITO, WARD-6(3), KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Per Bench :
All these captioned appeals filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order nos. ITBA/NFAC/S/250/2023-24/1061031468(1), ITBA/NFAC/S/250/
2023-24/1061032378(1), ITBA/NFAC/S/250/2023-24/1061030994(1) &
ITBA/NFAC/S/250/2023-24/1061032055(1) all dated 16.02.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2010-11 and 2011-12. Navrartan Vanijya P. Ltd., AYs: 2010-11 & 2011-12
Shri Deep Agarwal, AR appeared on behalf of the assessee and Shri Chandan Das, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. ITA Nos. 781 & 782/Kol/2024 have been filed by the assessee against the penalty order passed u/s. 271(1)(c) of the Act and ITA Nos. 783 & 784/Kol/2024 have been filed by the assessee against the order passed u/s. 147 r.w.s. 144 of the Act. 4. At the time of hearing, it was submitted by the Ld. AR that the notice u/s. 148 of the Act in the present case came to be issued on 29.03.2017. It was mentioned that the assessee company was incorporated on 16.07.2009. It was mentioned that the assessee company has been struck off by the