PRAFULLA KUMAR GHOSH,MALDA vs. ITO,WARD-2, MALDA, MALDA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2006-07 (Appellant ) (Respondent) Prafulla Kumar Ghosh -Versus- I.T.O., Ward-2, Malda Malda (Pan:Adhpg 8048 C) For The Appellant : Shri K.M.Roy, Fca For The Respondent : Shri S.S.Alam, Jcit Date Of Hearing : 10.09.2015. Date Of Pronouncement : 18.09.2015. Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Assessee Arises Out Of The Order Of The Learned Cita In Appeal No. 279/Mld/Cit(A)/Jal/08-09 Dated 02.03.2012 For The Asst Year 2006-07 Arising Out Of The Order Of The Learned Assessing Officer Framed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

142A(2) of the Act, the Learned AO is empowered to make a reference to DVO whether or not he is satisfied about the correctness or completeness of the accounts of the assessee. In the instant case, we have already held hereinabove that the action of the Learned AO in rejecting the books of accounts is upheld as the same