SMT SARBANI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

251(1) of the Act. We therefore find that the directions issued by the Ld. CIT(A) which resulted in enhancement of assessees’ total income as well as overall tax liability was fragile in law for violating the principles of natural justice and on this score alone his findings are required to be reversed. 6 Smt. Sarbani Gupta & Smt. Saki

SMT SAKI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]