VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

In the result, the appeal filed by the assessee is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

132A. However, the completed/unabated assessments can be reopened by the Assessing Officer in exercise of powers under section 147/148, subject to fulfilment of the conditions as envisaged/mentioned under section 147/148 and those powers are saved.” 8. The Ld. CIT(A) has confirmed the disallowance of ₹31,000/- made by the Ld. AO and the finding

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed