MAGARAM GHOSH ,KOLKATA vs. ITO, WARD-2(2), DURGAPUR, DURGAPUR

The assessee is an employee of Durgapur Steel Plant at Durgapur. The only issue raised by the assessee in this appeal is relating to non- grant of statutory deduction u/s 80C of Rs.1,50,000/- and of professional tax of Rs.2400/- while computing the income of the assessee.

The ld. counsel for the assessee, in this respect, has relied upon Form 16 issued by the employer, wherein, it has been shown that the Assessment Year: 2017-18 Magaram Ghosh assessee has invested the amount in the relevant fund claiming deduction u/s 80C of Rs.1,50,000/- and further that the employer has deducted professional tax of Rs.2400/- which has not been deducted while computing the income of the assessee.

3. The ld. DR has submitted that the aforesaid claim needs verification at the end of the Assessing Officer. The ld. counsel has fairly agreed to this.

In view of the above, the matter is restored to the file of the Assessing Officer with a direction to verify the claim of the assessee of 80C deduction and professional tax paid and give the appropriate relief, if so admissible to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 29th January, 2024.