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2015 (7) TMI 480 - CALCUTTA HIGH COURT

2015 (7) TMI 480 - CALCUTTA HIGH COURT - TMI - Reopening of assessment - disallowance of various expenses on account of earth filling - CIT(A) after hearing the parties allowed the appeal partly also confirmed by ITAT - Held that:- Revenue/appellant, has not disputed the fact that the assessing officer himself made an observation that some earth filling work was done, that is to say, the claim of the assessee was partly accepted by the assessing officer though he disallowed the expenditure in to .....

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d:- 2-6-2015 - GIRISH CHANDRA GUPTA AND ARINDAM SINHA, JJ. For The Appellant : Mr. P. Dudhoria, Adv. For The Respondent : Mr. A. Gupta, Adv. ORDER The Court : The subject matter of challenge in the appeal is a judgment and order dated 1st August, 2014 pertaining to the assessment year 2007-08. The assessment originally was made under Section 143(1). Subsequently section 147 proceedings were started and assessment was completed disallowing various expenses including an expense of a sum of ₹ .....

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iews of the CIT(A). The revenue is once again before us. The following questions of law have been suggested : (a) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, C Bench Kolkata erred in law in upholding the order of CIT(A) in restricting the disallowances at 20% of ₹ 2,10,92,000/- on account of payment made for earth filling without considering the facts that no confirmation and verification could be made in respect of the disallowances .....

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