PIJUSH KUMAR SADHUKHAN,HOOGHLY vs. ITO, WD 2(3), HOOGHLY, HOOGHLY
In the result, the appeal of the assessee is allowed
ITA 1430/KOL/2016[2005-06]Status: DisposedITAT Kolkata21 Dec 2017AY 2005-06
Bench: Shri J.Sudhakar Reddy, Am ] I.T.A No. 1430/Kol/2016 Assessment Year : 2005-06 Shri Pijush Kumar Sadhukhan -Vs- Ito, Ward-2(3), Hooghly [Pan: Asfps 7425 J] (Appellant) (Respondent)
For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.K. Mondal, Addl. CIT
Section 139(1)Section 143(3)Section 40A(3)Section 69B
Section 40A(3) in this case. Thus, in my considered opinion, the disallowance made u/s 40A(3), is not based on any evidence and hence, the same is liable to be deleted. Disallowance cannot be made on presumption and surmises. Accordingly, this ground of the assessee is allowed and the addition of Rs. 11,72,593/- is deleted.
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