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Section 1473 Section 142(1)3 Section 272A3 Section 2502 Section 272A(1)(d)2

MRS SUCHITRA SENGUPTA,KOLKATA vs. ITO, WARD 49(1), KOLKATA

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

ITA 771/KOL/2024[2017-18]Status: DisposedITAT Kolkata26 Aug 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: B.B. Payra, AdvocateFor Respondent: Raja Sengupta, Addl. CIT, Sr. DR

Section 142(1)Section 144Section 147Section 250Section 272ASection 272A(1)(d)Section 50C

section 144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) by the ITO, Ward 49(1), Kolkata, dated 29.05.2023. 2. The grounds of appeal raised by the assessee are reproduced as under: “1 That on the facts and circumstances of the case the Ld. C.I.T (A) erred in accepting that the Notice issued u/s. 142(1