SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA
In the result, all the appeals of the assessee are dismissed
ITA 88/KOL/2023[2012-2013]Status: DisposedITAT Kolkata04 Aug 2023AY 2012-2013
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
271B of the Act is leviable for not getting the books of account audited. Now the contention of the assessee is that the
ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12)
ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13)
Saraswati Gupta assessee intends to get benefit for its own wrong doing. On one hand, since the turnover of the assessee exceeds
