Section 40A of the Income Tax Act

Aradhana Investments Ltd, Kolkata vs. CPC(ACIT, Cen. Cir. 2(1), Kol., Bangalore

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.132/Kol/2022 Assessment Year: 2019-20 Aradhana Investments Ltd…......................................…..............….……….Appellant 5, Middleton Row, Kolkata-700071. [Pan:Aaeca1808K] Vs. Cpc (Acit Cent. Cir-2(1), Kolkata).............……........……............…..…..Respondent Appearances By: Shri Soumitra Choudhury, Advocate, Appeared On Behalf Of The Appellant. Shri Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 18, 2022 Date Of Pronouncing The Order : July 18, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.12.2021 Of The Commissioner Of Income Tax (Appeals)-20, Kolkata [Hereinafter Referred To 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: