BANI BROTO BANERJEE ,KOLKATA vs. CIT(A), KOLKATA
In the result, the appeal of the assessee is allowed
ITA 520/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Nov 2024AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 520/Kol/2023 Assessment Year: 2014-2015 Bani Broto Banerjee,…………………..…………Appellant Sanskriti, Flat – 3A, 148, Rashbehari Avenue, Near Deshapriya Park, Kolkata-700029 [Pan:Abppb0424P] -Vs.- Commissioner Of Income Tax (Appeals),……Respondent Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances By: Shri Akshay Ringasia, C.A., Appeared On Behalf Of The Assessee Smt. Ranu Bisws, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : September 24, 2024 Date Of Pronouncing The Order : November 18, 2024 O R D E R
Section 142(1)Section 143(2)Section 48Section 57
section 48 of the "Act".
Therefore, the CIT(A) has rightly accepted the assessee's contention and deleted the addition made by the Assessing officer. Hence, qua this ground, we uphold the order of the CIT(A).
7. Subsequently this judgment and certain other judgments have also been considered by the Hon’ble ITAT, Delhi in ITA No.
6620/DEL/2019, order
