RAGHUVIR RETAILERS PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 919/KOL/2024[2013-14]Status: DisposedITAT Kolkata11 Feb 2025AY 2013-14
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2 Raghuvir Retailers Pvt. Ltd. Aaykar Bhavan P-7, Mandawa Shikhar, 151, Sarat Chowringhee Square, Kolkata- Bose Road, Kolkata-700026, Vs. 700069, West Bengal West Bengal (Respondent) (Appellant) Pan No. Aaecr8231M Assessee By : Shri S.M. Surana, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 19.12.2024 Date Of Pronouncement : 11.02.2024
For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Subhendu Datta, DR
Section 147Section 148Section 263Section 69A
148A of the Act.”
Raghuvir Retailers Pvt. Ltd.; A.Y. 2013-14
010. The case of the assessee find support from the decision of in the case of Keshab Narayan Banerjee (supra) herein the Hon'ble Kolkata High
Court has held as under:-
“We, therefore, are of the view that there is neither any material which could justify the inference
