Shri Sanat Kumar Bhattacharjee, Kolkata vs. ACIT, Cir-27, Haldia, Midnapore
In the result, the appeals of the assessee are allowed
ITA 497/KOL/2016[2005-2006]Status: DisposedITAT Kolkata22 Nov 2017AY 2005-2006
Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 496&497/Kol/2016 Assessment Year : 2003-04 & 2005-06 Shri Sanat Kr. Bhattacharjee -Vs- Acit, Circle-27, Haldia [Pan: Adfpb 6426 K] (Appellant) (Respondent)
For Appellant: Shri V.N. Purohit, FCAFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 133ASection 139(5)Section 143(3)Section 148Section 271(1)Section 271(1)(c)
…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A Nos. 496&497/Kol/2016 Assessment Year : 2003-04 & 2005-06 Shri Sanat Kr. Bhattacharjee -vs- ACIT, Circle-27, Haldia [PAN: ADFPB 6426 K] (Appellant) (Respondent) For the Appellant : Shri V.N. Purohit, FCA For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 14.11.2017 Date of Pronouncement : 22.11.2017 ORDER Per M.Balaganesh, AM 1. These two appeals by the Assessee arise out of the orders of the Learned Commissioner of Income Tax(Appeals)-7, Kolka…