Satyajit Das, Howrah vs. ITO, Ward-46(4), Kolkata
ITA 301/KOL/2020[2010-11]Status: DisposedITAT Kolkata14 Dec 2023AY 2010-11
Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.301/Kol/2020 Assessment Year: 2010-11 Satyajit Das……………………...................................................……Appellant Moubesia, Dhulasimla, Uluberia, Howrah-711315. [Pan: Agvpd4627P] Vs. Ito, Ward-46(4), Kolkata..............................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 14, 2023 Date Of Pronouncing The Order : December 14, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.11.2019 Of The Commissioner Of Income Tax (Appeals)-14, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “ 1. For That Both The Impugned Order Of Assessment & The Appellate Order Dated 28.12.2017 & 20.11.2019 Respectively Are Bad In Law & Based On Wrong Appreciation Of Facts. 2. For That In The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Law In Sustaining The Assessment, As The Assessing Officer Erred In Law In Invoking
Section 144ASection 147Section 148Section 250Section 61Section 62Section 68Section 74
…providing the materials to the Assessee for his necessary rebuttal and went on to pass illegal, arbitral order. 16.FOR THAT the Learned Assessing Officer below failed to act in terms of the Law settled by the Hon'ble Supreme Court in Anil vs. Gurbaksh (2006) 5 SCC 558 and also in IT Commissioner West Bengal vs. Anwar Ali reported in AIR 1907 SCC 1782 for the purposes of burden of proof and shifting of the onus in discarding the materials already on record. 17.FOR THAT Ld. CIT(A) failed to appreciate that in the reassessment stage the Ld. A.O. failed to make proper service of Notice under Section 142(1) and / or…
