SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA
In the result, all the appeals of the assessee are dismissed
ITA 86/KOL/2023[2011-2012]Status: DisposedITAT Kolkata04 Aug 2023AY 2011-2012
Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R
Section 143(3)Section 250Section 271ASection 271B
68 of the Act cannot be invoked.
12. We notice that recently similar issue came for adjudication before the Coordinate Bench Ranchi in the case of Rakesh Kumar
Jha –vs.- ITO (2023) 150 taxmann.com 298 and this Tribunal after considering the judicial precedence on this issue has decided it against the assessee holding that in case of not maintaining books
