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
40A(7) and again the said amount was disallowed u/s 43B(b) in the column 26(2) of the TAR. Thus, the amount was incorrectly taken twice in the Tax Audit Report which resulted in erroneous addition.
The addition is, therefore, unjustified and need to be deleted.
2. That under the facts and in the circumstances of the case