MINT INVESTMENTS LTD.,KOLKATA vs. ACIT, CIR. 12(2), KOLKATA
In the result, the appeal of the assessee is allowed
ITA 43/KOL/2022[2016-17]Status: DisposedITAT Kolkata12 Jul 2022AY 2016-17
Bench: Shri Rajpal Yadav & Shri Rajesh Kumarassessment Year: 2016-17 Mint Investments Ltd. Acit, Circle-12(2), Kol 4A, Dhunseri House, Vs. Woodburn Park, Kolkata Pan: Aadcm7416N (Appellant) (Respondent) Present For: Appellant By : Shri Akkal Dudhewala, Fca Respondent By : Shri Biswanath Das, Addl. Cit-Dr. Date Of Hearing : 07.07.2022 Date Of Pronouncement : 12.07.2022 O R D E R Per Rajesh Kumar: The Present Appeal By The Assessee Is Directed Against The Order Dated 12.12.2021 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeals Centre [Hereinafter Referred As The ‘Cit(A)’] Which In Turn Arises Out Of The Assessment Framed U/S 143(3) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Vide Order Dated 22.12.2018 Passed By The Assistant Commissioner Of Income Tax(Appeals), Circle-12(1), Kolkata (Hereinafter Referred To As The Assessing Officer). The Grounds Raised By The Assessee Are As Under:
For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Shri Biswanath Das, Addl. CIT-DR
Section 10(34)Section 143(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “A”, KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Mint Investments Ltd. ACIT, Circle-12(2), Kol 4A, Dhunseri House, Vs. Woodburn Park, Kolkata PAN: AADCM7416N (Appellant) (Respondent) Present for: Appellant by : Shri Akkal Dudhewala, FCA Respondent by : Shri Biswanath Das, Addl. CIT-DR. Date of Hearing : 07.07.2022 Date of Pronouncement : 12.07.2022 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The present appeal by the assessee is directed against the order dated 12.12.2021 passed by the C…
