VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA
In the result, both the appeals are allowed
ITA 231/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014
Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr
For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR
Section 24Section 80CSection 80DSection 80T
u/s. 80D of the Act.
12. During the course of assessment proceedings, the Assessing Officer required the assessee to furnish the details of deduction alongwith evidences.
The assessee did not respond and, accordingly, the claim of deduction was disallowed by the AO and upheld by the ld CIT(A).
13. After hearing the rival submissions, we find that the assessee
