M/S. PARAS FINVEST PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 12(1), KOLKATA , KOLKATA

Shri Sunil Surana, Advocate अपीलाथ� क� ओर से/By Appellant Shri S. Halder, Sr. DR ��यथ� क� ओर से/By Respondent 19-12-2018 सुनवाई क� तार�ख/Date of Hearing 26-12-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-4, Kolkata’s order dated 01.02.2018 passed in case No.1309/CIT(A)-4/Kol/W.12(1)/2015-16 upholding Assessing Officer’s action imposing penalty of ₹10,000/- involving proceedings 271(1)(b) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.