Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal filed by the assessee is partly allowed for

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2006-07 Parag Dalmia, Dcit, Central Circle-26, A-238, Ground Floor, New Delhi. Vs. Okhla Industrial Area, Phase-1, New Delhi. Pan : Aaapd3725B (Appellant) (Respondent)

…143(2) of the Act within the time limit laid down in the proviso to Sec.143(2) of the Act. For the above proposition, he relied on the following decisions :- 14 1. Bishwanath Goradia Vs. DCIT 76 Taxmann.com 81 (Kol) - Para 9 to 11 2. Yamini Aggarwal Vs. DCIT 83 Taxmann.com 209 (Kol) - Para 24 to 26 3. CIT Vs. Kabul Chawla 61 Taxmann.com 412 (Delhi) - Para 37 16. In his alternate contention, the ld. counsel for the assessee submitted that the said document/evidence was not signed by any authority and did not demonstrate in any manner that the same was a photocopy of bank statement. It was also not on the letter h…