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TMI Blog2022 (6) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... DENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER For the Department : Md. Ghayas Uddin, CIT, DR For the Assessee : None ORDER PER BENCH: All these cross appeals by the revenue and the assessee are directed against the separate orders of ld. CIT(A)-21, Kolkata dated 27.07.2018 for A.Ys. 2007-08 to 2013-14 passed against the assessment order u/s. 153A/143(3) of the Income-tax Act, 1961 (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebtor in any court of law, tribunal, arbitration panel etc. have been prohibited. It was also submitted that as per the said order, Mr. Kanchan Dutta, IP Registration No. IBBI/IPA-001/IPP002/2017-2018/10391, Kolkata has been appointed as interim resolution professional for ascertaining the particulars of creditors and convening a Committee of Creditors involving a resolution plan. It was directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were ultimately added to the total income of the assessee. Similarly, in other years also the issues involved relate to the addition made in respect of either unsecured loan or share application money treated as undisclosed income u/s. 68 of the Act. 6. From the appeal folder, we find that there are paper books which are placed on record by the erstwhile authorized representative of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder: 7. Further, we are guided by the decisions of Coordinate bench of ITAT, Ahmedabad in the case of Real Steps Ltd. Vs. PCIT in ITA No. 117/Ahd/2021 dated 27.07.2021 which has dealt with identical issue before us. The said decision is reproduced hereunder for ease of reference. 8. In the light of the above order by Hon'ble NCLT in the assessee's own case for its CIRP as per Rule 4 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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