SAMIT RAY,KOLKATA vs. DCIT, CEN. CIR. 3(4), KOLKATA
In the result, all the appeals of the assessees are allowed
ITA 780/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1
Section 139(1)Section 144Section 153ASection 153DSection 263
144 have caused a prejudice to the interest of revenue in each case of the assessee. This assumption of the ld. Pr. Commissioner is not tenable in view of the judgment of the Hon’ble Supreme Court in the case of Pr. CIT,
Central -3 -vs.- Abhisar Buildwell (P) Ltd. [2023] 149 taxmann.com
399 (SC). He placed on record copy
