DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S. GANESH REALTY & MALL DEVELOPMENT PVT. LTD., KOLKATA

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.581/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13)

house property, but the utility charges of Rs.7,59,59,588/- received by the assessee from shop and office owners/tenants was taken as income from other sources.The Assessee had also taken various unsecured loans. During assessment proceedings,the assessee had submitted before the AO, the PAN of said creditors, copies of loan confirmations, extract of bank statement, copies of acknowledgement