ITO, WARD-29(3), KOLKATA, KOLKATA vs. M/S. AUTO CARE, KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 1484/KOL/2016[2008-09]Status: DisposedITAT Kolkata23 May 2018AY 2008-09
Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1484/Kol/2016 Assessment Year : 2008-09 Ito, Ward-29(3), Kolkata -Vs- M/S Auto Care Centre [Pan: Aahfa 8997 R] (Appellant) (Respondent)
For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Miraj D Shah, AR
Section 143(1)Section 143(3)Section 147Section 148Section 269TSection 271DSection 271E
section 269T of the Act. The ld AO levied penalty u/s 271E of the Act in the sum of Rs 11,39,932/-.
6. The assessee pleaded before the ld JCIT ( i.e the ld AO herein) as under:-
a) that the initiation of proceedings u/s 148 itself was bad in law.
b) that no purported order of assessment
