Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

Block AC-155, Sector-1, Salt Lake City, Kolkata-700064. [PAN: ADLPR2179P] vs. DCIT, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances by: Shri J. P. Khaitan, Sr. Counsel, Pratush Jhunjhunwala, Advocate and Arvind Agarwal, Advocate Sretapa Sinha and Shakshi Singh, Ars appeared on behalf of the appellant. Shri H. Robindro Singh, Addl. CIT-DR & Jitendra Kantilal Surti, JCIT-Sr. DR, appeared