ANITA BASAK,KOLKATA vs. ACIT, CC 1(1),, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 2174/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Dec 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Acit, Central Circle 1(1), C/O. S.N. Ghosh & Associates, Kolkata, Advocates, Aaykar Bhawan Poorva, 2, Garstin Place, 2 Nd Floor, Suite 110 Shanti Pally, 5 Th Floor, Vs. No.203, Off Hare Street, Kolkata, Eastern Metropolitian By Pass, West Bengal-700001, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 19.12.2025
For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR
Section 1Section 133Section 143(3)Section 144Section 144ASection 145(3)Section 270ASection 271Section 271ASection 44A
disallow and add back unvouched and inadmissible expenses. The assessee has to suffer. Assessing Officer faces no inability such a situation. Therefore, no penalty, in my humble opinion, can be levied under section 271A if the books of account are found to be un-reliable by revenue authorities and are rejected. In the case in hand, the Assessing Officer
