GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL
In the result, the appeal of the assessee is allowed
ITA 110/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Jun 2022AY 2016-17
Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)
For Appellant: Shri M. Goenka, CAFor Respondent: Shri Sudipta Guha, CIT, DR
Section 142(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)
56 of the Act, leading the impugned assessment as erroneous in so far as prejudicial to the interest of revenue for which a show-cause notice (SCN) was issued by the ld. PCIT dated 09.02.2021. 7.1. Against this show-cause notice assessee furnished its written submission on 04.03.2021 and claimed that assessee is a primary agricultural credit society registered
