A.C.I.T.,CIRCLE-33, KOLKATA vs. SRI BIR SINGH ATWAL, L/R OF LATE NARINDER SINGH ATWAL, , KOLKATA

In the result, appeal of the In the result, appeal of the revenue is dismissed

B). h) The said deeming provisions are not applicable to the orders h) The said deeming provisions are not applicable to the orders h) The said deeming provisions are not applicable to the orders passed by the Commissioner of Appeals and the Commissio passed by the Commissioner of Appeals and the Commissio passed by the Commissioner of Appeals

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed