GRAVITY MERCHANDISE PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE 4(2), KOLKATA
In the result, appeal of the assessee is dismissed
ITA 114/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jul 2025AY 2016-17
Bench: Shri George Mathanआयकर अपील सं/Ita No.114/Kol/2025 (नििाारण वर्ा / Assessment Year :2016-2017) Gravity Merchandise Private Limited Vs Acit, Central Circle-4(2), Kolkata Alom House, 7B, Pretoria Street, Kolkata-700071 Pan No. :Aabcg 0623 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri A.K.Tibrewal, Fca नििााररती की ओर से /Assessee By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 02/07/2025 घोषणा की तारीख/Date Of Pronouncement : 02/07/2025
For Appellant: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 227(2)
these two years. These reports do not doubt the correctness of the expenses, deductions of which were claimed by the assesseds. Under Section 227(3)(b) and (c) the auditor's report had to state whether in their opinion proper books of account as required by law have been kept