DEB PRASANNA CHOUDHURY,KOLKATA vs. ADIT/DCIT (IT) - 1(1), KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 2199/KOL/2024[2012-2013]Status: DisposedITAT Kolkata04 Nov 2025AY 2012-2013
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 131Section 133(6)Section 139(4)Section 142(1)Section 143(3)Section 148Section 250Section 56(2)Section 56(2)(vii)
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA ‘C’ BENCH, KOLKATA
Before
SHRI GEORGE MATHAN, JUDICIAL MEMBER
&
SHRI RAKESH MISHRA, ACCOUNTANT