MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA
In the result, the appeal of the assessee is dismissed
ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22
For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250
TDS not made (as per audit report) has also been disallowed by the assessee.
In view of the above, no adverse inference is drawn and assessment is completed on returned income.”
5. In the computation of income, the income as per the return of income filed was taken as Rs. ‘Nil’ to which the income as computed u/s 143(1
