ANIL KUMAR PAIK,KOLKATA vs. ACIT, KOLKATA
In the result, appeal of the assessee is allowed partly for statistical purposes
ITA 468/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Nov 2023AY 2016-17
Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 468/Kol/2023 Assessment Year: 2016-17 Anil Kumar Paik Acit, Circle-8(1), Kolkata C/O S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2Nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [Pan : Aflpp6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 21/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:-
For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 143(2)Section 145(3)Section 250Section 43CSection 44A
928+
Rs.48,07,000) - (Rs.2,61,06,063+ Rs.39,96,040)} in place of Rs.3,48,64,832/-. Hence the excess liability comes to Rs.92,56,909/-. But due to inadvertent mistyping such amount was written as Rs.48,69,666/- in the show-cause notice dtd. 06.12.2018. 2.5. The assessee submitted ledger account of inter-proprietorship bank transaction in respect
