Rajesh Agarwal, Kolkata Vs ITO, Ward - 36(1), , Kolkata

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Last updated: 19 October 2020
Quick Summary
This case involves an appeal by Rajesh Agarwal against the Income Tax Officer concerning the assessment years 2012-13 and 2013-14. The core issue is the Income Tax Appellate Tribunal's decision to apply an 8% profit rate to civil construction business receipts, leading to significant additions to the assessee's income. The assessee argued that the lower authorities erred in this application, especially considering the declared profit rates of 1.44% and 1.18%.

Court :
ITAT Kolkata

Brief :
These two assessee’s appeals for assessment years 2012-13 & 2013-14 arise against the Commissioner of Income Tax (A) - 10, Kolkata’s separate orders both dated 30.07.2018 passed in Case No.43/CIT(A)-10/Wd-36(1)/12-13/16-17/Kol & 44/CIT(A)-10/Wd-36(1)/13-14/16-17/Kol involving proceedings u/s 143(3)/147 & 143(3) of the Income Tax Act, 1961 respectively; in short ‘the Act’.

Citation :
I.T.A Nos.1979&1980/Kol/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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