M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI
In the result, appeal of the assessee in ITA No
ITA 68/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16
Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250
144 of the Act, vide order dt.
21/01/2022 interalia making additions of Rs.1,06,96,800/- on account of non-genuine loss incurred by the assessee and Rs.2,85,296/- on account of payment of brokerage/commission incurred for non- genuine loss, totaling to Rs.1,09,82,096/-.
6. Aggrieved, the assessee carried the matter in appeal before the ld. First