SINGUR THANA L S P A CO-OPERATIVE MARKETING SOCIETY LRD. ,KOLKATA vs. ACIT,CIR-23(1), HOOGHLY. , HOOGHLY
In the result, appeal of the assessee is allowed
ITA 910/KOL/2023[2016-17]Status: DisposedITAT Kolkata18 Mar 2024AY 2016-17
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17 Singur Thana Lspa Co-Operative Assistant Commissioner Of Marketing Society Ltd. Income Tax, Circle 23(1), C/O S. N. Ghosh & Associates, Hooghly. Vs. Advocates, 2, Garstin Place, 2Nd Floor, Suite No. 203, Off Hare Street, Kolkata-700 001. (Pan: Aabas0029B) (Appellant) (Respondent)
For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Umakanta Dhrupati, Addl. CIT, DR
Section 143(3)Section 271BSection 273BSection 44ASection 80PSection 97(1)Section 97(1)(b)
submitted that the consequence of delay in appointment of statutory auditor by the Director of Cooperative Societies, West Bengal for the purpose of section 97(1) of the West Bengal Cooperative Societies Act,
2006, who completed his audit on 31.03.2017, led to delay in getting the audit done u/s. 44AB ... under the West
Bengal Cooperative Societies Act, 2006, it is required to get its accounts audited under the said enactment as prescribed in section 97(1)(b) of the same. According to the said section, the audit of the accounts is to be carried out by the auditor
