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1 result for “reassessment”+ Section 194Cclear

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Key Topics

Section 197(1)3Section 194C2Section 1482

RISING RETAILS(P)LTD,KOLKATA vs. ITO,WARD-4(1), KOLKATA

In the result, appeal of the assessee is dismissed

ITA 1005/KOL/2023[2011-12]Status: DisposedITAT Kolkata31 Jan 2024AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri S. Datta, CIT, DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 194CSection 197(1)Section 250Section 40a

section 143(2) of the Act during the reassessment proceedings.” 3. Briefly stated facts of the case are that the Ld. AO found that the assessee has debited an amount of Rs.24,01,69,671/- towards contract expense which include an amount of Rs.24,00,84,000/- paid to M/s. Sarda Vanijya Pvt. Ltd. The A.O. issued letter