E M C PROJECTS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 7(1), KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1063/KOL/2024[2014-2015]Status: DisposedITAT Kolkata20 Aug 2024AY 2014-2015
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1063/Kol/2024 Assessment Year: 2014-2015 Emc Projects Pvt. Limited,………………..………Appellant 2, Robinson Street, Shakespeare Sarani, Kolkata-700017 [Pan:Aaace7218F] -Vs.- Deputy Commissioner Of Income Tax,………Respondent Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri S.K. Tulsiyan, Advocate, Appeared On Behalf Of The Assessee Shri Jitendra Kantilal Surti, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : August 12, 2024 Date Of Pronouncing The Order : August 20, 2024 O R D E R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 263(1)
house property income ought to have been
2
EMC Projects Pvt. Limited assessed as a business income and he took action under section 263 of the Income Tax Act. After hearing the assessee, he passed an order under section 263 on 15.03.2019, copy of this order is available on pages no. 20 to 25 of the paper book
