ACIT(IT), CIRCLE - 1(2), KOLKATA, KOLKATA vs. M/S. JOY PARTNERSHIP MINING CENTRE, KOLKATA
In the result the appeal by the Revenue is dismissed
ITA 1325/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Aug 2018AY 2010-11
Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am A.C.I.T. (International Taxation), Vs. M/S Joy Partnership Mining Circle-1 (2), Kolkata Centre Room No-206, 2Nd Floor, Aayakar 85/1 Topsia Road, ( South) Bhawan Poorva, 110, Shanti Pally, Kolkata-700046 Kolkata-7000107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj 6427 H (अपीलाथ" /Assessee) (""यथ" / Respondent) ..
For Appellant: Shri G.Hangshing, CITFor Respondent: Shri Amit Kumar Lal, AR
Section 139(5)Section 143(3)Section 271Section 271(1)(c)Section 271B
271B of the Income-tax Act 1961 (the 'Act') suo moto on 31st March, 2011 i.e. the day on which the return for the year was filed itself.
The assessee subsequently discovered that in the return filed, it omitted to consider an amount as disallowable based on Form No. 3CD obtained by it on 31st March, 2011 i.e. the very