ACIT, CIR-2, ASANSOL, ASANSOL vs. SRI ATINDRA NATH CHOUBEY, BURDWAN
In the result, appeal filed by the revenue is dismissed
ITA 221/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Dec 2016AY 2010-2011
Bench: Dr. A.L.Saini, Am & Shri K. Narasimha Chary, Jm & Co. No.48/Kol/2016 (Arising Out Of Appeal No. Ita 221/K/2014 (Assessment Year :2010-2011) Acit, Circle-2, Asansol Vs. Shri Atindra Nath Chaubey, Prop.A.N.Choubey & Co. G.T.Road East, Muragasol, Po : Asansol, Dist:Burdwan(W.B.)-713303 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppc 6542 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Saurabh Kumar, Jcit "नधा"रती क" ओर से /Assessee By : Shri K.K.Khemka & Shri P.C.Nayak, Advocates सुनवाई क" तार"ख / Date Of Hearing : 15/11/2016 घोषणा क" तार"ख/Date Of Pronouncement 05/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal & Cross Objection Filed By The Revenue & Assessee Respectively, Pertaining To The Assessment Year 2010-2011, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Asansol In Appeal No.230/Cit(A)/Asl./Cir-2/Asl/12-13, Dated 27.11.2013, Which In Turn Arise Out Of Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 16.01.2013. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Return Of Income For Assessment Year 2010-11 Electronically On 30.11.2010 Declaring Total Income At Rs.21,22,657/-. The Case Was Processed By The Department U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making Addition U/S.40(A)(Ia). 3. Aggrieved From The Order Of Ao, The Assessee Filed Appeal Before
For Appellant: Shri K.K.KhemkaFor Respondent: Shri Saurabh Kumar, JCIT
Section 143(3)Section 194CSection 194C(6)Section 194C(7)Section 40
disallowed the same.
11. There are two aspects. After substitution of section 194C w.e.f.
01.04.2009, new form as required under section 194C(7) has not been prescribed yet. Secondly going by import of decision in I.T.O.,
Ward-2(3
