AMITABHA SANYAL,KOLKATA vs. ITO, WARD-58(4), KOLKATA, KOLKATA
In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted
ITA 359/KOL/2022[2011-2012]Status: DisposedITAT Kolkata05 Nov 2024AY 2011-2012
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)
For Appellant: Shri Amitabha Sanyal, AssesseeFor Respondent: Shri P.P. Barman, CIT, Sr. DR
Section 139(1)Section 148Section 250Section 254(2)Section 271Section 271(1)(c)Section 275
iii) Onus is on the assessee to furnish complete disclosure of income voluntarily before filing return of income u/s 139 of the Income-tax Act, 1961. The mistake was detected by the Department for this A.Y. In this case, the assessee had not filed his return of income u/s 139 of the Income-tax Act, 1961. Further
