M/S GAURISHANKAR BIHANI,KOLKATA vs. A.C.I.T.-CIRCLE-34, KOLKATA, KOLKATA
In the result, the appeal filed by the assessee on ground No
ITA 2691/KOL/2013[2008-2009]Status: DisposedITAT Kolkata15 Mar 2017AY 2008-2009
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
For Appellant: Shri S. Jhajharia, ARFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 133ASection 143(1)
Penalty U/S 271 (l)(c) of the Income Tax Act, 1961 is initiated.
During the Scrutiny proceedings, it was observed that form the details of Rent Paid by the assessee firm, it is noted that the assessee had paid rent amount of Rs.6,22,961.60/- to the the party, namely, Kolkata Port Trust. However, it was learnt form
