JCIT, (OSD), CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL TOURISM DEVELOPMENT CORPORATION LTD., KOLKATA
Appeal is dismissed
ITA 636/KOL/2016[2009-2010]Status: DisposedITAT Kolkata24 May 2018AY 2009-2010
Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2009-10 Jcit(Osd), Circle-2(2), V/S. M/S West Bengal Tourism Aayakar Bhawan, P-7, Development Corporation Chowringhee Sqr. Ltd., 12, Hemanta Bhawan, 4Th Floor, B.B.D. Kolkta-69 Bag East, Kolkata- 001 [Pan No.Aaacw 3093 Q] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri G.R. Saha, Advocate ""यथ" क" ओर से/By Respondent 16-05-2018 सुनवाई क" तार"ख/Date Of Hearing 24-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2009-10 Arises Against Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 22.01.201, Passed In Appeal No.406/Cit(A)-10/Cir.2/2014-15/Kol, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short As ‘The Act’.
Section 133(6)Section 143(3)Section 277Section 44A
disallowance has been made on the basis of seeking information from the creditors, and matching with the amounts disclosed by the appellant as “Sundry Creditors”. It is also to be observed that it appears that the information gathered by the AO was not confronted to/with the appellant during the assessment procedure. It is seen that out of the total
