AADARSH LADDHA, LEGAL HEIR OF KAILASH CHAND LADDHA,KOLKATA vs. ITO, WARD 37(1), , KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1013/KOL/2025[2016-2017]Status: DisposedITAT Kolkata31 Dec 2025AY 2016-2017
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1013/Kol/2025 Assessment Year: 2016-2017 Aadarsh Laddha,………………….………...……Appellant (Legal Heir Of Kailash Chand Laddha) 31, Giri Babu Lane, Kolkata-700012, W.B. [Pan:Abapl2499R] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-37(1), Kolkata, 3, Government Place West, Kolkata-700001 Appearances By: Shri Sidhharth Kejriwal, C.A., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 09, 2025 Date Of Pronouncing The Order: December 31, 2025 O R D E R
Section 143(2)
relevant law in the present case is the Insurance Act. The AO has alleged that the assessee has violated the provision of Sections 40(1) and 40(2A) of the Insurance Act and IRDAI guidelines. In this context, the allegation of the Departmental Authorities is the assessee has paid commission