COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION
In the result, the appeal filed by the revenue is dismissed and the
ITAT/143/2021HC Calcutta13 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148
133A of the Act was conducted from which it was found that the
ITAT NO. 143 OF 2021
Page 3 of 16
assessee has deposited money with M/s. Nissan Developers and Properties
Pvt. Ltd. to the tune of Rs/ 59,42,709/-. It was further seen that the said
company is a specified person of the assessee. According
