In the result, assessee’s appeal is allowed
Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent
transfer pricing report in Form 3CEB, books of account and other records seized during the search proceedings u/s. 132 of the Act. ITA No.753-756/Kol/2017 A.Ys. 11-12 & 13-14 Amrit Feeds & Amricon Agrovete Pvt. Ltd. Vs. DCIT, CC-2(1), Kol. Page 5 v) The instant assessment was completed by the AO after obtaining the prior approval from the ACIT