M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol
In the result, all the appeals of assessee are allowed
ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008
Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]
For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)
…the following decisions in support of his various contentions:- a) Hon’ble Supreme Court in the case of Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) b) Hon’ble Rajasthan High Court in the case of CIT vs Kalyan Prasad Gupta reported in 239 CTR 447 (Raj) c) Hon’ble Karnataka High Court in the case of CIT vs Devendrappa M Kalal reported in 219 Taxman 122 (Kar) 6 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 d) Co-ordinate Bench of this Tribunal in the case of Ashok Mondal vs ITO in ITA No. 873/ Kol/2012 dated 6.2.2014 e) Co-o…