ACIT, CENTRAL CIRCLE - 3(3), KOLKATA, KOLKATA vs. SHRI GOPAL KUMAR NAREDI, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjun Lal Saini, Am ]

undisclosed income u/s. 271 AAB(1) (c) of the Income-tax Act, 1961, [hereinafter, the ‘Act’ in short] by observing as under:- 1 I.T.A No. 2062/Kol/2017 A.Y 2015-16 Shri Gopal Kumar Naredi. “5. In this case, the assessee has made disclosure during the statement recorded under Oath u/s 132(4) of the Income Tax Act 1961. The assessee

ACIT, CENTRAL CIRCLE - 3(3), KOLKATA, KOLKATA vs. M/S. INDUSTRIAL SAFETY PRODUCTS PVT. LTD.,, KOLKATA