Case Law Details
Case Name : Chandra Prakash Jhunjhunwala Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No. 2351/Kol/2017
Date of Judgement/Order : 09/08/2019
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Kolkata
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Chandra Prakash Jhunjhunwala Vs DCIT (ITAT Kolkata)
FULL TEXT OF THE ITAT JUDGEMENT
The captioned appeal filed by the Assessee, pertaining to assessment year 2014-15, is directed against the order passed by the Commissioner of Income Tax (Appeal)-21, Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) dated 30/12/2016.
2. The grounds of appeal raised by the assessee are as follows:
1. That on the facts and in the circumstances of the case the action of the ld. CIT(A) to confirm the addition made by the A.O. of Rs. 12,01,950/- u/s 50C of the Act is unjustified and bad in law.
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