INCOME TAX OFFICER, AAYAKAR BHAWAN, POORVA vs. AMODINI VYAPAR PVT LTD, KOLKATA
In the result, the appeal of the Revenue is dismissed
ITA 1481/KOL/2024[2012-13]Status: DisposedITAT Kolkata31 Dec 2024AY 2012-13
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Amodini Vyapar Pvt. Ltd. Income Tax Officer, Kalpanalaya, Avirampur, Po- 7Th Floor, Nadt Building, Aaykar Bhavan Poorva, 110 Shantipally, Budge Budge, Vs. Kolkata-700107 Kolkata-700137, West Bengal (Appellant) (Respondent) Pan No. Aacca2332G Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pradip Kumar Biswas, Dr Date Of Hearing: 26.11.2024 Date Of Pronouncement : 31.12.2024
For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pradip Kumar Biswas, DR
Section 131Section 131(1)Section 142(1)Section 144Section 14ASection 68Section 68o
1)(d) of the Act at the nearest place of the situation of the contractors for personal attendance, enquiry and local investigations. The power to issue commission is identical with section 75 of the Code of Civil procedure 1908. It is further case of the assessee that the Assessing
Officer having committed serious fault in exercise of omnibus power
