PRASHANT SHARMA,KOLKATA vs. ITO, WARD 22(2), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

disallowance u/s 54 of the Act. We have also perused the order of the ld. CIT(A) and it appears to us that he has also dismissed the appeal thereby giving finding that request of the appellant to allow the exemption u/s 54 of the Act is hereby denied as we agree with the contention of the ld. AO Page

RITZ SUPPLIERS PVT. LTD.,KOLKATA vs. ITO, WARD- 12(3), KOLKATA

In the result, appeal of the assessee is allowed