Shri Sumit Saha, Kolkata vs. CIT(A)-6, Kolkata
In the result, appeal filed by the assessee on this ground, is allowed
ITA 1569/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Jan 2017AY 2011-12
Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1569/Kol/2016 ("नधा"रण वष" /Assessment Year:2011-2012) Sumit Saha, Vs. Ito-1(4) Hooghly, Presently 48/1, Old Nimta Road, Ito23(4), Chinsurah, Gt Kolkata-700058 Road, Hooghly-712101 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ayyps 5395 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri K.M.Roy,Fca Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 28/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2011-2012, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-6, Kolkata, In Appeal No.254/Cit(A)-6/Kol/2014-15, Dated 29.06.2016, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 28.03.2014. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Its Return Of Income On 24.07.2011 Declaring Net Income Of Rs.9,99,740/-. The Assessee Also Claimed Deduction U/S.24(B) Of The Act At Rs.1.50 Lakhs In Respect Of Interest Paid On Housing Loan. The Assessee’S Case Was Selected For Scrutiny U/S.143(3) & The Ao Has Completed The Assessment By Making The Addition Of Rs.1.50 Lakhs On Account Of Interest On House Building Loan, Rs.9,52,347/- As Undisclosed Income & Rs.7918/- As Undisclosed Bank Interest.
For Appellant: Shri K.M.Roy,FCAFor Respondent: None
Section 143(3)Section 24
