How many judgments cite CIT v. Ansal Landmark Township (P.) Ltd.?

177 judgments on BharatTax cite CIT v. Ansal Landmark Township (P.) Ltd. (61 Taxmann.com 45), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Ansal Landmark Township (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 1961, Section 250, Section 148, Section 40(a)(ia).

CIT v. Ansal Landmark Township (P.) Ltd.

61 Taxmann.com 45High Court2015#544 most cited

What is CIT v. Ansal Landmark Township (P.) Ltd. authority for?

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ansal Landmark Township (P.) Ltd. · section 40(a)(ia) · second proviso to section 40(a)(ia) · short deduction of tax · retrospective application of 40(a)(ia) proviso · disallowance under 40(a)(ia) · tax deducted at source · TDS lesser rate · Delhi High Court 40(a)(ia)

Also reported as

234 Taxmann 825377 ITR 365

Sections most often in play

Section 147 Section 143(3)Section 1961 Section 250 Section 148 Section 40(a)(ia)Section 119 Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harbour section 50c(2)sanction under section 151 circle rate section 43c section 43ca full value of consideration section 40(a)(i)material facts necessary for assessment stamp duty value

Judgments citing CIT v. Ansal Landmark Township (P.) Ltd.

Morani Fourwheels Pvt. Ltd., Jaipur vs. ACIT, Jaipur

In the result, ground taken by the assessee is allowed for statistical purposes

ITA 175/JPR/2016[2011-12]Status: DisposedITAT Jaipur11 May 2017AY 2011-12

For Appellant: Shri S. L. Poddar (Ad.)For Respondent: Shri O.P. Bhateja (Addl.CIT)

Section 194CSection 40Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jherh fnok flag] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: Smt. Diva Singh, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.175/JP/16 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke M/s Morani Fourwheels Pvt. Ltd, The ACIT, Circle-6, Jaipur Vs. Plot No. 1, Murti Kala Colony, Gopalpura Byepass, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAFCM0805P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri S. L. Poddar (Ad.) jktLo dh vksj ls@Revenue by : Shri O.P.…

Pankaj Parasar, Mumbai vs. ACIT 11(1), Mumbai

In the result, the assessee’s appeal for A

ITA 2726/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Apr 2017AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Pankaj Parasar Acit, Circle 11(1) 1St Floor, Plot No. 376 Aayakar Bhavan, M.K. Road Vs. Didee House, 14Th Road Mumbai 400020 Khar (W), Mumbai 400052 Pan – Aaapp9015A Appellant Respondent

For Appellant: Shri Gyaneshwar KataramFor Respondent: Shri Rajat Mittal

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain, Judicial Member Shri Pankaj Parasar ACIT, Circle 11(1) 1st Floor, Plot No. 376 Aayakar Bhavan, M.K. Road Vs. Didee House, 14th Road Mumbai 400020 Khar (W), Mumbai 400052 PAN – AAAPP9015A Appellant Respondent Appellant by: Shri Gyaneshwar Kataram Respondent by: Shri Rajat Mittal Date of Hearing: 29.03.2017 Date of Pronouncement: 05.04.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 3, Mumbai dated 01.06.2011 for A.Y. 2007…

Sureshkumar Ghewarchand Hundia, Mumbai vs. ACIT CC 14, Mumbai

ITA 4324/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2017AY 2007-08

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./4324/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./4325/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" Sureshkumar Ghewarchand Hundia Acit – Cc-14 14/A, Bharta Nagar, Opp. Shalimar Mumbai. Vs. Cinema, Grant Road,Mumbai-400 007. Pan:Aaqph 7289 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Vishwas Munde-Dr अपीलाथ" क" ओर से /Assessee By: S/Shri Shailesh Parmar & Pratik Jain -Ars सुनवाई क" तारीख / Date Of Hearing: 24/03/2017 घोषणा क" तारीख / Date Of Pronouncement: 31/03/2017 लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra, Am- अनुसार Challenging The Orders Dated 15.03.2012 Of The Cit(A)- 37,Mumbai,The Assessee Has Filed Appeals For The Above Mentioned Two Assessment Years(Ay.S).As The Issues Are Common In Both The Appeals,So,We Are Adjudicating Them By Passing A Common Order.

For Appellant: S/Shri Shailesh Parmar & Pratik Jain -ARsFor Respondent: Shri Vishwas Munde-DR

Section 194HSection 40

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ई” खंडपीठ मुंबई खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./4324/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./4325/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" Sureshkumar Ghewarchand Hundia ACIT – CC-14 14/A, Bharta Nagar, Opp. Shalimar Mumbai. Vs…

Lexicon Commercial Enterprises Limited, Kolkata vs. ITO, WD-1(4), Kolkata

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1399/KOL/2016[2010-11]Status: DisposedITAT Kolkata17 Mar 2017AY 2010-11

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)

…ITA No.1399/Kol/2016-Luxicon Commercial Enterprises Limited A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Hon’ble Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA. No.1399/Kol/2016 Assessment Year : 2010-11 V/s. Luxicon Commercial I.T.O., Ward-1(4), Enterprises Ltd, Aayakar Bhawan, P-7, 40B, Princep Street, Chowringhee Square, Kolkata-700069. Kolkata-700072. PANNo.:AAACL5025 H .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Manoj Kataruka, Advocate अपीलाथ" क" ओर से/By Appellant Shri Rajat Kr. Kureel JCIT-DR ""यथ" क" ओर से/By Respondent…

ACIT, Kota vs. Vastuvedik Colonizers & Devlopers Pvt. Ltd., Kota

In the result, ground no. (ii) of the revenue is dismissed and ground no

ITA 320/JPR/2015[2010-11]Status: DisposedITAT Jaipur15 Feb 2017AY 2010-11

Bench: The Hon’Ble High Court Was Disallowance

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194JSection 201Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 320/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Asstt. Commissioner of Income-tax, M/s. Vastuvedik Colonizers & Vs. Circle-1, Developers Pvt. Ltd., Kota. 1, Aerodrum Circle, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCV 9754 C vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj l…

Debottor Trust Estate of Rammohan Mullick, Kolkata vs. ITO, Ward - 43(4), Kolkata

In the result, assessee’s appeal is partly allowed for statistical purpose and that or Revenue is dismissed

ITA 216/KOL/2016[2002-2003]Status: DisposedITAT Kolkata26 Aug 2016AY 2002-2003

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 194C(1)Section 194JSection 36(1)(iii)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.216 & 327/Kol/2016 Assessment Year :2009-10 M/s Uluberia Coke Oven V/s. JCIT, Range-56, 3, Plant, C/o Salarpuria Govt. Place (West) Jajodia & Co., 7, Kolkata-700 001 Chittaranjan Avenue, Kolkata-700 072 [PAN No.AABFU 2589 D] DCIT, Circle-56, 3 Govt. V/s. M/s Ulberia Coke Oven Plae (West), 2nd Floor, Plant, 2, Barrotto Lane, 1st Floor, Room No 105, Kolkata-700 001 Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Jhajharia & आवेदक क" ओर से/By As…

M/S Cas Transport Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result the ground

ITA 5291/DEL/2013[2008-09]Status: DisposedITAT Delhi23 Jun 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Naveen Singh, CAFor Respondent: Sh. T. Vasanthan, Sr. DR

Section 194Section 194CSection 40

…Page 1 of 4 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5291/Del2013 (Assessment Year: 2008-09) CAS Transport Pvt. Ltd., ITO, WZ- 1221, Nangal Raya, Ward-3(2), Vs. New Delhi New Delhi PAN:AADC1971E (Appellant) (Respondent) Assessee by : Sh. Naveen Singh, CA Revenue by: Sh. T. Vasanthan, Sr. DR Date of Hearing 04/05/2016 Date of pronouncement 23/06/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is appeal filed by the assessee against the order of the ld CIT (A)-VI, New Delhi dated 17.07.2013 for the…

DCIT Cir 3(3), Mumbai vs. Siro Clinpharm P.Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 2876/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10

Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

Siro Clinpharm P. Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2618/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10

Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

Carol Info Services Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 2145/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Mar 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ramit Kocharassessment Year: 2008-09 M/S. Carol Info Services Ltd., Additional Commissioner Of Wockhardt Towers, Income Tax – 10(3), Bandra Kurla Complex, Vs. Aayakar Bhavan, Bandra East, M.K. Road, Mumbai – 400 051 New Marine Lines, Pan: Aaacw1299E Mumbai - 400020 (Appellant) (Respondent) Present For: Assessee By : Shri Ronak G. Doshi, A.R. & Shri Abhitan Mehta, A.R. Revenue By : Dr. S. Pandian, D.R. Date Of Hearing : 31.03.2016 Date Of Pronouncement : 31.03.2016 O R D E R

For Appellant: Shri Ronak G. Doshi, A.R. &For Respondent: Dr. S. Pandian, D.R

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Carol Info Services Ltd., Additional Commissioner of Wockhardt Towers, Income Tax – 10(3), Bandra Kurla Complex, Vs. Aayakar Bhavan, Bandra East, M.K. Road, Mumbai – 400 051 New Marine Lines, PAN: AAACW1299E Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Ronak G. Doshi, A.R. & Shri Abhitan Mehta, A.R. Revenue by : Dr. S. Pandian, D.R. Date of Hearing : 31.03.2016 Date of Pronouncement : 31.03.2016 O R D E R Per S…

Dipak Chowdhury, Kolkata vs. I.T.O WD - 40(1), Kolkata.

ITA 968/KOL/2013[2008-09]Status: DisposedITAT Kolkata09 Mar 2016AY 2008-09

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

Section 131oSection 143(3)(ii)Section 194CSection 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasusdevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.967-968/Kol/2013 Assessment Year :2006-07 & 2008-09 Dipak Chowdhury V/s. Income Tax Officer, Ward-40(1), 4th Floor, Block-L, Flat No-4, Maniktala Govt. Podda Court, 18, Housing Estate, Rabindra Sarani, VIP Road, Kolkta-700054 Kolkata-700 001 [ACMPC 5336 K] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri A.K.Tibrewal, FCA & आवेदक क" ओर से/By Assessee Shri Amit Agarwal, Advocate Shri Anil Kr. Pande, JCIT,Sr-DR, राज"व क" ओर से/By Respondent 08-02-2016 सुनवाई क" तार…

Dipak Chowdhury, Kolkata vs. I.T.O WD - 40(1), Kolkata.

ITA 967/KOL/2013[2006-2007]Status: DisposedITAT Kolkata09 Mar 2016AY 2006-2007

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

Section 131oSection 143(3)(ii)Section 194CSection 234ASection 234B

M/S Tirupati Construction, Hooghly vs. CIT-Xx, Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1186/KOL/2014[2009-2010]Status: DisposedITAT Kolkata03 Feb 2016AY 2009-2010

Bench: : Shri M. Balaganesh

For Appellant: Shri S.M Surana, Advocate, ld.ARFor Respondent: None appeared

Section 143(3)Section 194CSection 194C(3)Section 194ISection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Shri N.V. Vasudevan, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No.1186/Kol/2014 A.Y : 2009-10 M/s. Tirupati Construction Vs. C.I.T, Kol-XX, Kolkata PAN: AAFFT 4305G (Appellant) (Respondent) For the Appellant: Shri S.M Surana, Advocate, ld.AR For the Respondent: None appeared Date of Hearing: 29-01-2016 Date of Pronouncement: 03-02-2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT, Kol-XX, Kolkata in No. CIT-XX/Kol/Rev. u/s 263/2013-14/5103-06 dated 20-12-20…

Ashok Kumar Budhia, Purulia vs. I.T.O WD - 3(2), Purilia, Purulia

In the result, the appeal of the assessee is partly allowed for statistical purpose as stated above

ITA 721/KOL/2013[2008-2009]Status: DisposedITAT Kolkata03 Feb 2016AY 2008-2009

Bench: : Shri M. Balaganesh

For Appellant: Shri S.M Surana, Advocate, ld.ARFor Respondent: Smt. Sucheta Bandhopadhyay, JCIT, ld.Sr.DR

Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, “ C” BENCH, KOLKATA Shri Mahavir Singh, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 721/Kol/2013 A.Y 2008-09 Ashok Kumar Budhia Vs. I.T.O Ward No. 3(2), Kolkata PAN: ADUPB0222G (Appellant) (Respondent) For the Appellant: Shri S.M Surana, Advocate, ld.AR For the Respondent : Smt. Sucheta Bandhopadhyay, JCIT, ld.Sr.DR Date of Hearing: 01-02-2016 Date of Pronouncement: 03-02-2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), Durgapur in Appeal No. 426/CIT(A)/ASL/Wd-3(2)/Puru…

ACIT, New Delhi vs. Shri Dinesh Kumar Mathur, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5623/DEL/2011[2008-09]Status: DisposedITAT Delhi27 Jan 2016AY 2008-09

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-5623/Del/2011 (Assessment Year-2008-09)

Section 194CSection 194JSection 195Section 40

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI INTURI RAMA RAO ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-5623/Del/2011 (ASSESSMENT YEAR-2008-09) ACIT Vs Dinesh Kumar Mathur Circle-24(1), Room No. 238-B, F-10/4 2nd Floor, C. R. Building, I.P. Estate Vasant Vihar New Delhi New Delhi (APPELLANT) AAIPM9343D (Respondent) Appellant by Sh. Raman Kant Garg, SR. DR Respondent by Sh. R. B. Mathur, C.A. Date of Hearing 05.11.2015 Date of Pronouncement 27.01.2016 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 28/9/2011 passed by the Ld. CIT(A)’s XXIII, Ne…

ACIT, Circle-Haldia, Purba Medinipur vs. Sri Ananda Narayan Maity, Purba Medinipur

In the result, the appeal of the revenue is allowed for statistical purpose

ITA 1617/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Oct 2015AY 2009-10

Bench: : Shri M. Balaganesh

For Appellant: None appearedFor Respondent: Shri Debasish Banerjee, JCIT, ld.Sr.DR

Section 143(3)Section 201Section 271CSection 40Section 40(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Shri N.V. Vasudevan, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 1617/Kol/ 2012 A.Y : 2009-10 Assistant Commissioner of Income Tax Vs. Sri Ananda Narayan Maity Circle-Haldia PAN: AGMPM6067H (Appellant) (Respondent) For the Appellant/ department : Shri Debasish Banerjee, JCIT, ld.Sr.DR For the Respondent/assessee: None appeared Date of Hearing: 15-10-2015 Date of Pronouncement: 27-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A) in Appeal No.200/CIT(A…

M/S Tirupati Construction., Hooghly vs. I.T.O WD - 1(4), Hooghly.

In the result, the appeal of the assessee is partly allowed

ITA 372/KOL/2013[2006-07]Status: DisposedITAT Kolkata15 Oct 2015AY 2006-07

Bench: : Shri M. Balaganesh

For Appellant: S/Sh Somnath GhoshFor Respondent: Shri D.Lahiri,JCIT, ld.DR

Section 131Section 143(3)Section 201(1)Section 271CSection 40

…IN THE INCME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 372/Kol/2013 A.Y : 2006-07 M/s. Tirupati Construction Vs. I.T.O Ward 1(4), Hooghly PAN: AADFT-3834G (Appellant) (Respondent) For the Appellant/Assessee: S/Sh Somnath Ghosh Sh Sarnath Ghosh, & Sh. Sourav Salui, Advocates, ld.ARs For the Respondent/ Department: Shri D.Lahiri,JCIT, ld.DR Date of Hearing: 09-10-2015 Date of Pronouncement: 15-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CITA in…