MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA
ITAT/141/2025HC Calcutta28 Jul 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
For Appellant: Mr. Anil Kumar Dugar, AdvocateFor Respondent: Mr. Prithu Dudhoria, Advocate
Section 142(1)Section 143(2)Section 143(3)Section 260ASection 43B
43D is required. Therefore, the additions made by the Assessing
Officer under section 43B are not required to be considered. In this regard, the
Appellate authority took note of the decisions of the Division Bench of this Court in the
case of Commissioner of Income Tax, Kolkata – XVII vs. Shri Arjun Bhowmick, ITAT
134 of 2014 dated 29.8.2024 and allowed
