MONIKA MONDAL,KOLKATA vs. PCIT, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 198/Kol/2022 Assessment Year: 2017-2018

68,595/- reported in 26As at Rs.20,46,79,657/~ {Rs 69 64 677 + Rs.19,77,14,980/-). The purchases of Rs.38,88,938/- of the year was reported by the suppliers in the next financial year. The detailed working is given in page 27 of the paper book. (10)To better understanding, we briny the facts of the case

ITO, WARD - 3(4), KOLKATA, KOLKATA vs. M/S. CHITRAVALI SALES (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed