DCIT, CIR-36, KOLKATA, KOLKATA vs. SRI RIKHAB CHAND JAIN, KOLKATA
In the result, the cross objection filed by the assessee is dismissed
ITA 1129/KOL/2015[2011-2012]Status: DisposedITAT Kolkata22 Dec 2017AY 2011-2012
Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1129/Kol/2015 ("नधा"रणवष" / Assessment Year: 2011-12) Dcit, Cir-36, Kolkata Vs. Sri Rikhab Chand Jain Aayakar Bhawan Poorva, 8Th Floor, 110, C/O M/S T T Ltd., 2 Nd Floor, 10, Shantipally, Kolkata – 700 107. Ezzie Mansion, Pollock Street, 2 Nd Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aeypj 0493 A (Revenue) .. (Assessee) Co No.47/Kol/2015 (A/O Ita No.1129/Kol/2015) ("नधा"रणवष"/Assessment Year: 2011-12) Sri Rikhab Chand Jain Vs. Dcit, Cir-36, Kolkata Aayakar Bhawan Poorva, 8Th Floor, 110, C/O M/S T T Ltd., 2 N D Floor, 10, Ezzie Mansion, Pollock Street, 2 Nd Shantipally, Kolkata – 700 107. Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aeypj 0493 A (Assessee) .. (Revenue)
For Appellant: ShriSallongYaden, Addl. CITFor Respondent: ShriS.M. Surana, Advocate
Section 143(3)Section 14ASection 40
194C warranting any disallowance u/s 40(a)
(ia) of the Act.
Thus, respectfully following the decision of the Coordinate Bench in assessee`s own case, (supra), in the immediately preceding assessment year 2009-10, whereby the issues were decided in favour of the assessee company, as set out above, we hold that no disallowance under section
