ACIT, CIR-27, HALDIA, PURBA MEDINIPUR vs. SHRI PRABAL KANTI PRAMANIK, PURBA MEDINIPUR
In the result, the appeal filed by the Revenue, is dismissed
ITA 821/KOL/2015[2008-2009]Status: DisposedITAT Kolkata11 Oct 2017AY 2008-2009
Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.821/Kol/2015 (िनधा"रणवष" / Assessment Year: 2008-09 A.C.I.T, Circle – 27, Haldia Vs. Shri Prabal Kantipramanik Dubey House, Basudevpur, Garkamalpur, Mahishadal, Khanjanchak, Haldia, Dist: Purbamedinipur, W.B, Purbamedinipur – 721 602. 721628 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeypp4276P (Revenue/Department) .. (Assessee) Revenue/Department By :Shri M. K. Biswas, Addl. Cit, Dr Assessee By :Shri T.P. Kaur, Fca सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 11/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue,Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata, In Appeal No.252/Cit(A)-7/C-27/14-15, Dated 13.03.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S.271(1)(C) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 05.03.2014. 2. Before Us, The Revenue Has Raised The Following Grounds Of Appeal:
For Appellant: Shri T.P. Kaur, FCAFor Respondent: Shri M. K. Biswas, Addl. CIT, DR
Section 143(3)Section 154Section 271(1)(c)Section 44A
260/-, as against the returned income of Shri Prabal KantiPramanik
Assessment Year: 2008-09
Rs.5,65,560/-, declared by the assessee. Since, prima facie, there was concealment of income and assessee furnished inaccurate particulars of income therefore, the provisions of Section 271(1)(c) were attracted, and penaltyproceedings were initiated by the Assessing Officer against the assessee U/s271
