ACIT, CENTRAL CIRCLE - 2(3), KOLKATA, KOLKATA vs. VIKASH AGARWAL, KOLKATA
In the result, the cross-objection filed by the assessee is partly allowed
ITA 1540/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14
Bench: Sh. M.Balaganesh & Sh. S.S.Viswanethra Raviacit, Vs Vishal Agarwal, Central Circle-2(3), Room No.403, 4Thfloor, 547, Block-N, Aayakar Bhawan, Poorva, 110, Shanti Pally, New Alipore, E.M.Bye Pass, Kolkata-700107. Kolkata-700053. Pan-Adcpa9882F Acit, Vikashagarwal, Vs Central Circle-2(3), Room No.403, 547, Block-N, 4Thfloor, Aayakar Bhawan, Poorva, 110, New Alipore, Kolkata- Shanti Pally, E.M.Bye Pass, Kolkata- 700053. 700107. Pan-Adcpa9882F C.O.No.-106/Kol/2017 (In Ita No.1537/Kol/2017) (Assessment Year-2013-14) Vs Vishal Agarwal, Acit, 547, Block-N, Central Circle-2(3), Room New Alipore, No.403, 4Thfloor, Aayakar Kolkata-700053. Bhawan, Poorva, 110, Shanti Pan-Adcpa9882F Pally, E.M.Bye Pass, Kolkata-700107. (Appellant) (Respondent) C.O.No.-107/Kol/2017 (In Ita No.1540/Kol/2017) (Assessment Year-2013-14) Vs Acit, Vikash Agarwal, 547, Block-N, Central Circle-2(3), Room No.403, 4Thfloor, Aayakar Bhawan, Poorva, New Alipore, Kolkata-700053. Pan-Adcpa9882F 110, Shanti Pally, E.M.Bye Pass, Kolkata-700107. (Appellant) (Respondent) Appellant By Sh. G.Hangshing, Cit Dr Respondent By Sh. A.K.Tibrewal, Fca &Amit Agarwal, Adv.
Section 132(4)Section 271A
271 is defective. In this regard as discussed in the aforementioned paragraphs that the assessee after receipt of the said notice contested by filing reply to the said show cause notice in the penalty proceedings.
Further on perusal of the said notice, it is observed in the last paragraph that the AO directed the assessee to appear before
