PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 142 (1) of the Act. The assessee is stated to have
produced the copy of the income tax returns, profit and loss account,
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 13 of 150
balance sheet, computation of total income, statement of STCG/LTCG, D-
Mat account, contract notes, bank statements and other details. The
assessing officer after scrutiny
