JCIT, (OSD), CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL TOURISM DEVELOPMENT CORPORATION LTD., KOLKATA
Appeal is dismissed
ITA 636/KOL/2016[2009-2010]Status: DisposedITAT Kolkata24 May 2018AY 2009-2010
Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2009-10 Jcit(Osd), Circle-2(2), V/S. M/S West Bengal Tourism Aayakar Bhawan, P-7, Development Corporation Chowringhee Sqr. Ltd., 12, Hemanta Bhawan, 4Th Floor, B.B.D. Kolkta-69 Bag East, Kolkata- 001 [Pan No.Aaacw 3093 Q] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri G.R. Saha, Advocate ""यथ" क" ओर से/By Respondent 16-05-2018 सुनवाई क" तार"ख/Date Of Hearing 24-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2009-10 Arises Against Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 22.01.201, Passed In Appeal No.406/Cit(A)-10/Cir.2/2014-15/Kol, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short As ‘The Act’.
Section 133(6)Section 143(3)Section 277Section 44A
penalty u/s. 271(1)(c) of the Income Tax act 1961, it appears that he has invoked the provisions of Sec 68 of the Income Tax Act, 1961. It has to be observed that in the context of the provisions of section 68, it would not be out of place to mention that one has to keep in mind