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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
Shri Manish Tiwari, FCA अपीलाथ� क� ओर से/By Appellant Shri Jayanta Khanra, JCIT-SR-DR ��यथ� क� ओर से/By Respondent 05-02-2020 सुनवाई क� तार�ख/Date of Hearing 14-02-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income-tax (Appeals)-12 Kolkata’s order dated 28.08.2019 passed in case No.10083/CIT(A)-12/Kol/2017-18, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.