ESTATE OF BINOY KUMAR CHANDRA,KOLKATA vs. ITO, WARD 32(2),, KOLKATA
In the result, appeal of the assessee is allowed
ITA 2810/KOL/2025[2020-2021]Status: DisposedITAT Kolkata15 Apr 2026AY 2020-2021
Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Estate Of Binoy Kumar Chandra Vs. Office Of The Income-Tax Officer P-24, C.I.T. Road Entally, Ward-32(2), Kolkata, 10B, Kolkata-700014, West Bengal Middleton Row, Kolkata-700 71 (Appellant) (Respondent) Pan No. Aabae6679B Assessee By : Shri S.K. Tulsiyan & Ms. Lata Goyal, Ars Revenue By : Shri Aditya Bikram, Dr Date Of Hearing: 04.02.2026 Date Of Pronouncement: 15.04.2026
For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Aditya Bikram, DR
Section 143(2)Section 148Section 148ASection 270ASection 270A(2)(b)Section 270A(6)
148A(d) of the Act, was passed on 22.03.2024, and notice u/s 148 of the Act, was issued. Finally, on the same date the assessee by filing a return of income on 10.05.2024, declared a total income of Rs.80,68,052/- as appearing in Form 26AS and also paid due taxes along with interest thereon. Thereafter, notice
