SHRI RAJ SHEKHAR AGARWAL ,HOWRAH vs. ITO, WARD - 46(1), KOLKATA , KOLKATA

आदेश /O R D E R This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income-tax (Appeals)-14, Kolkata’s order dated 21.05.2018 passed in case No.05/CIT(A)-14/Wd-46(1)/2016-17 affirming the Assessing Officer’s action disallowing an amount of ₹22,11,430/- on account of share transactions out of which an amount of ₹80,500/- is only stated to have been belonged to him in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.