Search: reassessment u/s 147

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DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. PREMIER ROAD CARRIERS LTD., KOLKATA

In the result appeal by the Revenue is dismissed

ITA 960/KOL/2011[2000-01]Status: DisposedITAT Kolkata02 Dec 2016AY 2000-01

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ] I.T.A No. 960/Kol/2011 Assessment Year : 2000-01 D.C.I.T., Circle-8, -Vs.- M/S. Premier Road Carriers Ltd. Kolkata Kolkata [Pan : Aabcr8968E] (Appellant) (Respondent) For The Appellant : Shri S.S.Alam, Addl. Cit For The Respondent : Shri Sallong Yaden, Addl.Cit Date Of Hearing : 23.11.2016. Date Of Pronouncement : 2.12.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.S.Alam, Addl. CITFor Respondent: Shri Sallong Yaden, Addl.CIT

Section 131Section 132Section 143(3)Section 158B

158B(b) is a charging provision and that provision of Chapter XIV-B applies only to those income which can be brought within the definition of undisclosed income. The method as to how undisclosed income is to be computed has been given under section 158BB. The computation has to be on the basis of books of account or documents