In the result, all the three appeals of the assessee are dismissed
Bench: Shri Rajpal Yadav & Shri Girish Agrawal
C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.294 to 296/Kol/2023 Assessment Years: 2014-15 to 2016-17 Ocean Marine Environment Income Tax Officer, TDS, Ward- Coatings Pvt. Ltd. 2(2), Kolkata. 19A, Nandanik Apartment, Vs. Flat No. 114, Deodar Street, Kolkata-700019. (PAN: AAGCM5600F) (Appellant) (Respondent) Present for: Appellant by : Shri