GAUTAM KUMAR MITRA,KOLKATA vs. DCIT, CIRCLE - 54, KOLKATA, KOLKATA

In the result, the appeal by the Assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 07/Kol/2012 Assessment Year : 2006-07

House Property”. 10. The next issue before the AO was with regard to explanation with regard to unsecured loans appearing in the revised balance sheet filed in the course of assessment proceedings by the Assessee before the AO. There was unsecured loan in the liability side of the balance sheet of Rs.1,71,67,483/-. The Assessee explained sources

DULARI DEVI HETAMSARIA, LEGAL HEIR OF LATE SHYAM SUNDER HETAMSARIA,RANCHI vs. ACIT, CIRCLE - 3, ASANSOL, ASANSOL