SRI SANAT KUMAR DAS,KOLKATA vs. DCIT, (I.T.), CIR. 2(1), KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 202/KOL/2024[2014-15]Status: DisposedITAT Kolkata06 May 2024AY 2014-15
Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi
Section 143(3)Section 154Section 250Section 27(1)(c)Section 271Section 271(1)(c)Section 274Section 90Section 90(2)
270/-, effectively assessing the income as per the original return filed on 28.07.2014. Ld. AO brought to tax the amounts received from M/s. Bechtel Ltd., UK which were not disclosed as taxable in the revised return of income. Furthermore, relief claimed u/s 90
of the Act was also not allowed on the ground that the same was not claimed
