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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
Shri Arindam Bhattacharjee, Addl. CIT-DR अपीलाथ� क� ओर से/By Appellant Shri Dilip Loyalka, FCA ��यथ� क� ओर से/By Respondent 07-12-2017 सुनवाई क� तार�ख/Date of Hearing 15-12-2017 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Member:- This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-23, Kolkata dated 01.03.2016 and pertains to assessment year 2008-09.
At the time of hearing Ld. AR for the assessee before us submitted that the present appeal relates to low tax effect in view of CBDT vide Circular No. 21 of 2015 and filed a chart showing the disputed amount of tax as reproduced below:- “2. The total tax effect of this appeal filed by the JCIT(OSD), Cir2(1) o 232.05.2016 is Rs.9,08,349/- only. The detailed computation of tax effect is as under:- Calculation of tax effect Particulars As per return As per assessment Difference order Total taxable income 3,17,26,700 3,43,99,100 26,72,400