DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

68 of the Act and Rs.4,29,534/- u/s. 69 of the Act to the income of the assessee and thereby assessing the total income of the assessee at Rs.54,20,360/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to allow the appeal of the assessee and held that since the AO issued