ACIT, CIRCLE-3, ASANSOL, ASANSOL vs SHYAM SUNDER HETAMSARIA,

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA

Before: Shri P. M. Jagtap, A.M. & Shri S.S. Viswanethra Ravi, J.M.)

For Appellant: Shri Partha Sarathi Paul, CA

For Respondent: Shri Sallong Yaden, Addl. CIT, Shri Partha Sarathi Paul, CA

Hearing: 08.06.2017Pronounced: 16.06.2017

ORDER Shri P.M.Jagtap, A.M. This appeal is preferred by the revenue against the order of ld. CIT(A) Asansol dated 16.06.2014 on the following grounds: i. That, the Ld. CIT(A), Asansol has erred in law and on facts in allowing the disallowance of Rs. 61,67,200/- made by the Assessing Officer on account of introduction of fresh capital. ii. That, the Ld. CIT(A), Asansol has erred in law and on facts in deleting the addition of Rs. 18,03,220/- made by the Assessing Officer on account of showroom maintenance expenses.

ACIT, CIRCLE-3, ASANSOL, ASANSOL vs. SHYAM SUNDER HETAMSARIA,