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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
आदेश /O R D E R This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income-tax (Appeals)-17, Kolkata’s order dated 17.09.2019 passed in case No.103/CIT(A)-17/Kol/18-19, involving proceedings u/s. 144 r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
The assessee’s sole substantive grievance pleaded in the instant appeal challenges correctness of both the lower authorities’ action making bogus loss addition of ₹15,00,000/- during the course of assessment as upheld in lower appellate proceedings.