2017 (12) TMI 1650

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..... ned Commissioner of Income Tax (Appeals)-9, Kolkata [ in short the ld CIT(A)] dated 31.05.2017 which was passed in appeal against the order passed by the ITO, Ward-32(3), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short "the Act") dated 27.12.2016 for the Assessment Year 2014-15. 2. The Ld. CIT(A) has deleted the addition of Rs. 38,11,421/- made by the Asse .....

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..... y authentic legal evidence. 4. The Ld. DR could not controvert the factual findings of the Ld. CIT(A). He could not also controvert the contention of the Ld. counsel for the assessee that this issue is covered by an order of Division Bench of Tribunal, in the case of Mahendra Kumar Baid (supra). No contrary decision is brought to my notice by the Ld. DR. 5. In view of the above discussion, I uph .....

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