Biswanath Banerjee, Kolkata vs. ITO, WD-58(2), Kolkata
In the result, the appeal of the assessee is allowed
ITA 192/KOL/2016[2007-08]Status: DisposedITAT Kolkata22 Dec 2017AY 2007-08
Bench: Shri P.M. Jagtap, Am & Shri Aby. T. Varkey, Jm] I.T.A. No. 192/Kol/2016 Assessment Year: 2007-08 Shri Biswanth Banerjee..............................…………………………………............Appellant 79, Spd Block, Baghajatin, Kolkata – 700086 [Pan : Adppb9285Q] I.T.O. Ward 22(1)/ 58(2)..…………………………………………………………....Respondent Bamboo Vila, 169, A.J.C. Bose Road, Kolkata – 700 014 Appearances By: Shri V.N. Dutta, Advocate, Appearing On Behalf Of The Assessee. Shri P.K. Mondal, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 21, 2017 Date Of Pronouncing The Order : December 22 , 2017 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 18, Kolkata Dated 02.12.2015. 2. The Relevant Facts Of The Case Giving Rise To This Appeal Are As Follows. The Assessee Is An Individual Who Is A Teacher Deriving Income From Salary Capital Gain & Other Sources. The Return Of Income For The Year Under Consideration Was Filed By Him On 25.07.2007 Declaring A Total Income Of Rs. 98,914/-. In The Assessment Completed Under Section 143(3) Vide An Order Dated 31.12.2009, The Total Income Of The Assessee Was Determined By The A.O. At Rs. 32,94,047/- After Making Various Additions. 3. Against The Order Passed By The A.O. Under Section 143(3), An Appeal Was Preferred By The Assessee Before The Ld. Cit(A)
Section 143(2)Section 143(3)
…th Banerjee by the A.O. under section 143(3) in pursuance thereof as invalid . In support of this contention, the learned counsel for the assessee relied inter alia on the decision of the Hon’ble Allahabad High Court in the case of Tulsi Food Products vs DCIT 380 ITR 192. 6. The learned DR, on the other hand, strongly relied on the impugned order of the Ld. CIT(A) in support of the revenue’s case on this issue and submitted that as per the amendment made by the relevant provisions with effect from 01.04.2008, the time limit for issuing notice under section 143(2) is changed to 6 months from the end of the financi…
