PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PANCHDEEP CONSTRUCTION LTD
Accordingly, the appeal fails and is dismissed
ITAT/175/2023HC Calcutta28 Aug 2023
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 28Th August, 2023 Appearance : Mr. Prithu Dudhoria, Adv. …For Appellant Mr. Avra Mazumdar, Adv. Mr. Samrat Das, Adv. Mr. Suman Bhowmick, Adv. ….For Respondent
Section 131Section 133(6)Section 260ASection 68Section 69C
68 of the Act and treated the same as
unexplained expenditure under Section 69C of the Act and added