PRATAP KUNDU,BANKURA JOGIPARA vs. INCOME TAX OFFICER, WARD-3(1), BANKURA, BANKURA
In the result, both the appeals of the assessees stand dismissed
ITA 591/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019
Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023
Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B
195 ITD 142 (Mum).”
12. At this stage, it will be relevant to reproduce the relevant provisions of section 143(1) of the Act which is as under:
“143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following
