SRIMANTA KUMAR SHIT,PURBA MEDINAPORE vs. A.C.I.T., CIRCLE - 27(2), HALDIA
In the result, the appeal of the assessee is allowed
ITA 1911/KOL/2024[2017-2018]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-2018
Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 1911/Kol/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [Pan:Bffps3635Q] -Vs.- Assistant Commissioner Of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances By: Shri S.K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : October 22, 2024 Date Of Pronouncing The Order : November 19, 2024 O R D E R
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 56(2)(vii)Section 69A
demonetization period.
3. A Notice u/s 143(2) of the Act was issued on 24.09.2018. Thereafter notice u/s 142(1) of the Act was issued on 06.09.2019
followed by reminder letter dated 08.11.2019. Thereafter SCN was issued on 20.12.2019 proposing various additions made in in the Return of Income. The assessee did not reply to the same.
4. A notice