ITO WARD-41(1), KOLKATA, KOLKATA vs. SRI SHYAMAL BANERJEE, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

section 143(3)/254/251, in respect of assessment year 1993-94 was the same, and the assessee accepted the same without preferring any appeal. As a matter of fact, the revenue has never produced any such material in support of its contention. On the other hand, vide page No. 104 and 106 of the paper book the assessee produced

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed