SANDERSONS & MORGANS,KOLKATA vs. ACIT, CIRCLE - 54, KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1520/KOL/2009[2004-05]Status: DisposedITAT Kolkata23 Sept 2015AY 2004-05
Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2004-05 (Appellant ) (Respondent) Sandersans & Morgans -Versus- A.C.I.T., Circle-54, Kolkata Kolkata (Pan:Abbfs 4291 B) For The Appellant : Shri J.P.Khaitan & Shri S.Basu, Advocate For The Respondent : Shri D.Banerjee, Jcit Date Of Hearing : 21.09.2015. Date Of Pronouncement : 23.09.2015 Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Revenue Arises Out Of The Order Of The Learned Cita In Appeal No. 85/Cit(A)-Xxxvii/Acit-54/08-09. Dated 18.03.2009 For The Asst Year 2004-05 Arising Out Of The Order Of The Learned Assessing Officer Framed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).
For Appellant: Shri J.P.Khaitan & Shri S.Basu, AdvocateFor Respondent: Shri D.Banerjee, JCIT
Section 143(3)Section 154Section 155(14)Section 199(3)
2
Sandersans & Morgans
A.Yr.2004-05
tune of Rs. 5,38,193 ( 1498887-960694) in the assessment. Later the assessee firm filed a rectification petition u/s 154 of the Act on 28.5.2008 before the Learned AO enclosing the TDS certificate for Rs. 1,01,090/- seeking credit for TDS to the tune of Rs. 1,01,090/- based
