RAHUL SARAF (HUF),KOLKATA vs. A.C.I.T., CIRCLE - 40, KOLKATA, KOLKATA
In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes
ITA 1661/KOL/2024[2018-2019]Status: DisposedITAT Kolkata16 Dec 2024AY 2018-2019
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Acit, Circle-40 Rahul Saraf (Huf) Income Tax Office, 3, 4/1, Red Cross Place, Kolkata- Government Place (West), Vs. 700001, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aadhr2300F Dcit, 5Th Floor, Room No.516, Rahul Saraf Aaykar Bhavan Poorva, 33, Hungerford Street, Kolkata- Vs. 700017, West Bengal 110, Shantipally, Kolkata-700107 West Bengal (Appellant) (Respondent) Pan No. Akops6728D Assessee By : Shri Somitra Choudhury & Shri Pranabash Sarkar, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement : 16.12.2024
For Appellant: Shri Somitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 14ASection 24ASection 54Section 8D
24A and 24B aggregating to ₹95,75,028/- and (ii), restricting the disallowance u/s 14A read with section 8D of the Rules
