SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX
The appeal is allowed and the order passed
ITAT/431/2016HC Calcutta20 Jul 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent
Section 143(1)Section 154Section 199Section 203Section 260A
disallowed in processing the assessment for
the assessment year 2005-06. The assessee carried the matter on
appeal before the Commissioner of Income Tax (Appeals), Central 1,
Kolkata. The assessee contended that the assessing officer was erred
while assessing insurance commission income for the assessment
year 2005-06 but not allowed the credit of TDS of Rs.3
