WEST BENGAL INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is dismissed

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1467/Kol/2014 ("नधा"रण वष" /Assessment Year:2010-2011) West Bengal Industrial Vs. Dcit, Circle-10, Kolkata, Infrastructure Development Aayakar Bhawan, P-7, Corporation, Chowringhee Square, 5, Council House Street (3Rd Kolkata-700069 Floor), Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaacw 3073 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Sanjay Bhattacharya, Fca Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 02/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 05/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2010-2011, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-Xii, Kolkata, In Appeal No.140/Xii/Cir-10/13-14, Dated 14.02.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 21.03.2013. 2. Brief Facts Of The Case Qua The Assessee Are That Assessee Filed Its Return Of Income For The Assessment Year 2010-2011 On 13.10.2010 Disclosing Total Income Of Rs.6,59,11,015/-. Subsequently The Assessee Filed Revised Return Of Income For Assessment Year 2010-2011 On 31.3.2012 Disclosing Total Income Of Rs.6,49,27,168/-. Assessee’S Case Was Processed U/S.143(1) On 24.05.2011 Accepting The Return Of Income. West Bengal Industrial Infrastructure Dev.Corp Later On Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act