M/S MBL INFRASTRUCTURES LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE-2(2), KOLKATA, KOLKATA
Appeal is allowed
ITA 427/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Oct 2020AY 2012-13
Bench: Shri P. M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.427/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13) M/S. Mbl Infrastructure Ltd. Vs Dcit, Central Circle-2(2), Kolkata . 1St Floor, Divine Bliss, 2/3, Judges Court Road, Kolkata – 700027. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccm0564C (Appellant) .. (Respondent) Appellant By : Shri S. K. Tulsiyan, Advocate Respondent By : Shri Ram Bilash Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 06/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 22/10/2020
For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT(DR)
Section 143(3)Section 14ASection 263Section 35DSection 80Section 80I
gains derived from such business, your good self will appreciate.”]
4. It is observed from the Assessment Records the Assessing Officer had allowed the claim of deductions u/s 801A of the Income Tax Act, 1961, relying solely on the Claim of the assessee, without making any enquiry into the fact as to whether such claim was indeed admissible
