ARATI RAY,KOLKATA vs. DCIT, CEN. CIR. -3(4), KOLKATA
In the result, all the appeals of the assessees are allowed
ITA 778/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1
Section 139(1)Section 144Section 153ASection 153DSection 263
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ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray
ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy
ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray
Assessing Officer has passed the assessment order under section 153A on 30.09.2021. The paragraph no. 3 of this order also deserves to be noted, which reads as under:-
“3. After verification of seized materials
