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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
O R D E R This assessee’s appeal for assessment year 2004-05, arises against the Commissioner of Income-tax (Appeals)-15, Kolkata’s order dated 21.03.2018 passed in case No.366/CIT(A)-15/15-16/Wd-49(2)/Kol involving proceedings u/s. 254 r.w.s. 251 r.w.s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
Learned counsel representing assessee at the outset in not pressing for assessee’s former substantive ground challenging validity of re-assessment in issue.
Coming merits I find that this is the second round litigation regarding correctness of assessee’s gift claim to the tune of ₹11.88 lac. This tribunal’s co- ordinate bench in had restores the instant issue vide its order dated 02.05.2014 back to the Assessing Officer to carry out necessary factual verification. There is no dispute that assessee had claimed thanimpugned gifts to have come form 13 donors namely, (1) Govind Pd. Nohal (2), Uma Shankar Shukla (3)