ITA No. 1562/KOL/2024 (A.Y. 2021-2022) Bhawani Constructions Pvt. Limited
Parties Involved
Facts Summary
The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), Kolkata-21 dated 27th December, 2023 passed for Assessment Year 2021-22. The Revenue's grievance is that ld. CIT(Appeals) has erred in deleting the addition of Rs.1,33,517/-, which was added by the ld. Assessing Officer with the aid of Section 69C of the Income Tax Act. The tax effect is only Rs.1,04,143/-. The Registry has pointed out that the appeal is time barred by 136 days. No application for condonation of delay has been filed.…
Decision in favour of
Revenue
Legal Issues
- 1. Deletion of addition by ld. CIT(Appeals) under Section 69C of the Income Tax Act.
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
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