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
u/s 271(1)(c) of the Act dated 15.05.2019. 2. The grounds of appeal raised by the assessee are reproduced as under:
“1. That the impugned order dated 11th April 2022 passed by the Ld.
National Faceless Assessment Centre, Kolkata (the Assessing Officer) under section 271(1)(c) of the Act, levying penalty of Rs. 4,56
