GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

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)

depreciation Provision for 1,11,520 Tractor 10,600 Gratuity Provision for Audit 11,000 NPA 3,52,511 Feee Provision for O.D. 3,99,167 Int. Suspence Death Subsidy 1000 (member) Synargice Software 1,59,376 Donation R.K. 2000 Smritimela Building Repairing 22,502 Provision for live 5,09,400 salary staff 150 day Net profit

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. SHRI RAKESH KUMAR CHOWDHURY, DURGAPUR

Bench: Shri S.S.Godara & Dr. A.L. Saini

80J(6A) clearly lays down that deduction claimed shall not be admissible unless the assessee also furnishes along with the return the audit report in prescribed form duly signed and verified by the accountant. There could indeed be no escape from the conclusion that the requirement of the audit report being filed along with the return of income was mandatory

SHRI RAKESH KUMAR CHAUDHARY,DURGAPUR vs. ACIT, CIR-DURGAPUR, DURGAPUR

Bench: Shri S.S.Godara & Dr. A.L. Saini

80J(6A) clearly lays down that deduction claimed shall not be admissible unless the assessee also furnishes along with the return the audit report in prescribed form duly signed and verified by the accountant. There could indeed be no escape from the conclusion that the requirement of the audit report being filed along with the return of income was mandatory

JK AGRIGENETICS LIMITED(EARLIER KNOWN AS FLORENCE ALUMINA LTD.),KOLKATA vs. DCIT, CIRCLE-5(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

depreciation of Rs.15,78,396/- made u/s. 32(1)(iia) of the Act. Aggrieved by the order of the AO, the assessee preferred an appeal before the Ld. CIT (A) who was pleased to dismiss the same. Aggrieved by the order of the Ld. CIT (A), the assessee is before us. 4. We have heard rival submissions and gone through