ITO, WD-12(3), KOLKATA, KOLKATA vs. M/S B. U. GARDENS PVT. LTD., KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 598/KOL/2016[2009-2010]Status: DisposedITAT Kolkata21 Mar 2018AY 2009-2010
Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey] I.T.A. No. 598/Kol/2016 Assessment Year: 2009-10 Income Tax Officer-12(3), Kolkata…...….…….…………...……………………………………………….……..Appellant P-7, Chowringhee Square 7Th Floor Kolkata – 700 069 M/S. B.U. Gardens Pvt. Ltd.……………………………………………………………………………………......…..Respondent Anand Apartment 2 Rowland Road Kolkata – 700 020 [Pan : Aaccb 2595 A]
Section 250Section 80
purchased from the contracting parties during the year 2007-08 itself and all the incidental expenses to the project were incurred during the FY 2007-08 itself, which the accounting system of the assessee does not permit.
3. On the facts and circumstances of the case, the Ld. CIT(A) has erred by not appreciating that the total commercial area
