ACIT, CIRCLE-33, KOLKATA, KOLKATA vs. M/S RAHEE JHAJHARIA E TO E JV, KOLKATA
In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed
ITA 1125/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jul 2022AY 2014-15
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri K.K. Khemka, AdvocateFor Respondent: Shri Gaurav Kananjia, CIT D/R
Section 143(2)Section 143(3)Section 250Section 40A(2)(b)Section 92BSection 92C
section 40A of the Act. Accordingly, since we have restored the matter to the AO, we find no justification to deal with the other issues on merit.
Accordingly, appeal of the assessee stand allowed for statistical purposes. Therefore, all the appeals of assessee are allowed for statistical purposes.”
12. The discussion by the Tribunal in other judgments
