FIRST CHOICE READY MIX,KOLKATA vs. I.T.O., WARD-50(2), KOLKATA, KOLKATA
In the result, both the appeals of the assessees stand dismissed
ITA 612/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
disallowed u/s 36(1)(va) of the Act.
Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section
