RADHEYSHYAM GUPTA,KOLKATA vs. PCIT-9, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 187/KOL/2022[2017-18]Status: DisposedITAT Kolkata09 Sept 2022AY 2017-18
Bench: : Sri Rajpal Yadav & Sri Manish Boradआयकर अपील सं"या/ I.T.A. No. 187/कोल/2022 "नधा"रण वष"/Assessment Year: 2017-18 Radheyshyam Gupta...…………............... (अपीलाथ"/Appellant [Pan: Adjpg 3274 G] Vs. Pcit-9, Kolkata........................................(""यथ")/Respondent Appearances By: Sh. S.K. Tulsiyan, Adv. & Smt. Puja Somani, Ca, Appeared On Behalf Of The Assessee. Md. Ghayas Uddin, Cit, (D/R), Appeared On Behalf Of The Revenue. सुनवाई क" "त"थ/ Date Of The Hearing : July 19Th, 2022 Date Of Pronouncing The Order : Sept 09Th, 2022 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2017-18 Is Directed Against The Order Passed U/S 263 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Pr. Commissioner Of Income-Tax-9, Kolkata [In Short
Section 143(2)Section 143(3)Section 263Section 40A(3)
7
I.T.A. No.: 187/Kol/2022
Assessment Year: 2017-18
Radheyshyam Gupta.
relied on the impugned order and also submitted that the assessee has submitted the details of purchase at page 36 of the P.B stating that cash of Rs.,3,03,796/- and cash of Rs.
2,24,63,103/- has been paid in cash for purchase of old diamond jewellery
