SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed
ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012
Bench: SHRI RAJESH KUMAR (Accountant Member)
Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o
condone the delay and admit the appeal for adjudication.
3. At the time of hearing, the assessee raised the following grounds which is extracted below:
“1. That the Order passed u/s 250 is bad in law as well as on facts of the case.
2. That the Ld. CIT(A), NFAC, erred in law as well as in facts