RAJA UDYOG (P) LTD.,24-PARGANAS (N) vs. ACIT, CC-4(3), KOL, KOLKATA
In the result, I.T.(SS)A. No
ITA 944/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Jul 2024AY 2017-18
Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.44/Kol/2024 Assessment Year: 2018-19 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2024 Date Of Pronouncing The Order : July 30, 2024
Section 143(3)Section 250Section 36(1)(va)Section 40A(7)Section 43B
reassess income for completed assessments without having any incriminating material. The order dated 15.02.2023
passed by the AO under section 153C of the Income Tax Act, 1961 is bad in law and therefore need to be quashed.
2. That under the facts and in the circumstances of the case, the CIT(A) erred in confirming the addition of Rs.76
