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
21(3), Mumbai in ITA Nos. 3299, 3300 &
3301/Mum/2017 for A.Ys. 2009-10 to 2011-12, vide order dated 1st
January, 2019, wherein it has been held as under: -
“7. In this case, since the assessed income and the returned income are the same, the machinery provision of penalty u/s 271(1)(c) fails. In this regard, we draw support
