ACIT, CIR-27, HALDIA, PURBA MEDINIPUR vs. SHRI PRABAL KANTI PRAMANIK, PURBA MEDINIPUR
In the result, the appeal filed by the Revenue, is dismissed
ITA 821/KOL/2015[2008-2009]Status: DisposedITAT Kolkata11 Oct 2017AY 2008-2009
Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.821/Kol/2015 (िनधा"रणवष" / Assessment Year: 2008-09 A.C.I.T, Circle – 27, Haldia Vs. Shri Prabal Kantipramanik Dubey House, Basudevpur, Garkamalpur, Mahishadal, Khanjanchak, Haldia, Dist: Purbamedinipur, W.B, Purbamedinipur – 721 602. 721628 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeypp4276P (Revenue/Department) .. (Assessee) Revenue/Department By :Shri M. K. Biswas, Addl. Cit, Dr Assessee By :Shri T.P. Kaur, Fca सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 11/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue,Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata, In Appeal No.252/Cit(A)-7/C-27/14-15, Dated 13.03.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S.271(1)(C) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 05.03.2014. 2. Before Us, The Revenue Has Raised The Following Grounds Of Appeal:
For Appellant: Shri T.P. Kaur, FCAFor Respondent: Shri M. K. Biswas, Addl. CIT, DR
Section 143(3)Section 154Section 271(1)(c)Section 44A
154, dated11/11/2012, the CIT(A)-XXXIII had directed the A.Oto allow credit for income tax paid in Oman at the conversion rate prevailing on the date ofpayment. The Assessing
Shri Prabal KantiPramanik
Assessment Year: 2008-09
Officer based on the above discussions, concluded that the action of the assessee is liable for penalty u/s 271
