M/S J R ROADLINES PVT. LTD.,GUJRAT vs. D.C.I.T.,CIRCLE-1(1), KOLKATA
In the result, the appeal of the assessee stands allowed
ITA 2534/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 May 2022AY 2012-13
Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.2534/Kol/2019 Assessment Year: 2012-13 M/S J R Roadlines Pvt. Ltd..............................................…………………Appellant Plot No.14, Sector 8, Gandhidham, Kutch, Gujarat-370201. [Pan: Aadcp9373R] Vs. Dcit, Circle-1(1), Kolkata………...........……………….....………..…..Respondent Present: For The Assessee: Shri Miraj D. Shah, Ar For The Department: Shri Praveen Kishore, Cit-Dr, On 06.01.2022 Shri Sudipta Guha, Cit-Dr, On 26.05.2022 Date Of Hearing : January 06, 2022 & May 26, 2022 Date Of Pronouncing The Order : May 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.10.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [Hereinafter As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:
For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Praveen Kishore, CIT-DR, on 06.01.2022
Section 143(2)Section 143(3)Section 250Section 68
68 of the Income Tax
Act, 1961 when no enquiry was conducted by the Ld. Assessing Officer.
4. That the appellant craves to leave, add or amend any of the grounds during the course of hearing.”
Apart from the above grounds of appeal, the assessee has taken the following additional/legal grounds of appeal:
I.T.A. No.2534/Kol/2019
Assessment Year
