DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA
In the result, both the appeals of the revenue are dismissed
ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69
Capital gains" but the assessee did not file the return. Pursuant to the notice under section 148 of the Income-tax Act, 1961, the assessee filed his return in the status of individual. The Assessing Officer completed the assessment treating the status of the assessee as Hindu undivided family as against individual. This was confirmed by the Commissioner (Appeals
