DCIT,CC-I, KOLKATA, Kolkata V. Sajjan Kumar Agarwal, Kolkata

ITSSA 39/KOL/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3484 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2017
• Assessment Year: misc
• Appeal Filed On: 10-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD USMAN
• Assessee Lawyers: SAJJAN KUMAR AGARWAL
• Keywords: Revision of order; Search and seizure; Document seized; Period of limitation; Assessment record; Block assessment; Documents seized
• Section: 143(3); 133A; 148; 263; 132; 15

Judgement Text

IN THE INCOME TAX APPELLATE TR IBUNAL KOLKATA B BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16 .10.2001 DCIT, CC-I..... ...APPELLANT AAYKAR BHAWAN (POORVA) 110, SHANTIPALLY KOLKATA - 107 SAJJAN KUMAR AGARWAL... ...RESPONDENT 230, S.N. ROY ROAD KOLKATA 700038 [PAN : ADKPA 4768 J] APPEARANCES BY: SHRI SAJJAN KUMAR AGARWAL, APPEARED ON BEHALF OF TH E ASSESSEE. MD. USMAN, CIT, DR APPEARING ON BEHALF OF THE REVEN UE. DATE OF CONCLUDING THE HEARING : NOVEMBER 01 , 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30, 2017 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) CENTRAL-III, K OLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 ( THE ACT), DT. 31/12/2013, FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS AN INDIVIDUAL AND IS THE PROPRIE TOR OF M/S. S.S. INDUSTRIES, SITUATED AT 52/4, BAWANA ROAD, PRAHLADPUR, DELHI 110042, AS WELL AS M/S. SHIVAM INDUSTRIES. M/S. S. S. INDUSTRIES IS INVOLVE D IN MUSTARD CRUSHING ACTIVITY. IT HAS ITS ONLY FACTORY IN DELHI. SEARCH & SEIZURE WAS CONDUCTED ON 16/10/2011, U/S 132 OF THE INCOME TAX ACT, 1961, IN PANSARI GROUP O F CASES. IT IS RECORDED IN THE ASSESSMENT ORDER THAT SEARCH AND SEIZURE OPERATION WERE CARRIED OUT AT THE PREMISES LOCATED AT B-125, SARASWATI VIHAR, NEW DEL HI AND AT 4110, NAYA BAZAR, 1 ST FLOOR, DELHI. SO, NO SEARCH AND SEIZURE PROCEEDING WAS CONDUCTED IN THE OFFICE OR RESIDENTIAL PREMISES OF THE ASSESSEE. 2 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL 2.1. A SURVEY OPERATION, U/S 133A OF THE ACT WAS CO NDUCTED ON THE SAME DAY IN THE OFFICE PREMISES OF M/S. S.S. INDUSTRIES, AND AL SO THE FACTORY PREMISES OF THE CONCERNS OWNED BY SHRI KAMAL KUMAR AGARWAL. THE ASS ESSMENT ORDER NOTES THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS OF SHRI KAMAL KUMAR AGARWAL, PROCEEDINGS U/S 158BD OF THE ACT, WAS INITIATED IN THE NAME OF THE ASSESSEE SHRI SAJJAN KUMAR AGARWAL, ON 21/10/2003. CERTAIN DOCUME NTS LISTED AT PARA 3 AND 3.1. OF THE ASSESSMENT ORDER WERE FOUND DURING THE COURS E OF SEARCH AS WELL AS IN THE SURVEY OPERATION. ON BEING QUESTIONED BY THE ASSESS ING OFFICER, THE ASSESSEE SUBMITTED THAT NONE OF THE ABOVE DOCUMENTS BELONG T O HIM AND THAT THEY HAVE BEEN CONSIDERED IN THE ASSESSMENT OF SHRI KAMAL KUM AR AGARWAL. THE ASSESSING OFFICER REJECTED THIS CONTENTION. HE COMPLETED THE ASSESSMENT U/S 158BD R.W.S. 143(3) OF THE ACT, DETERMINING THE TOTAL UNDISCLOSE D INCOME AT RS.1,16,59,710/-, AS AGAINST NIL- INCOME DISCLOSED BY THE ASSESSEE. THE ASSESSE CARRIED THE MATTER IN APPEAL. THE LD. FIRST APPELLATE AUTHORITY, DELETED THE ADDITION BY HOLDING THAT THE UNDISCLOSED INCOME FROM THE SIZED MATERIAL HAS BEEN OWNED UP BY SHRI KAMAL KUMAR AGARWAL AND HAS BEEN ASSESSED IN HIS HANDS. H E FURTHER HELD THAT THERE WAS NO NEED TO DELVE ON THE ISSUE OF INITIATION OF PROC EEDINGS U/S 158BD OF THE ACT, AS THE MAIN CASE OF SHRI KAMAL KUMAR AGARWAL HAS ATTAI NED FINALITY. 3. AGGRIEVED THE REVENUE IS IN APPEAL BEFORE US. 4. THE LD. D/R FILED AN ORDER OF THIS TRIBUNAL IN I T(SS)A NO. 67/KOL/2006, B BENCH IN THE CASE OF KAMAL KUMAR AGARWAL VS. ACIT, CC-1, KOLKATA, ORDER DT.31/07/2006, WHEREIN IT WAS HELD AS FOLLOWS:- AS THE SEIZED MATERIAL BELONGED OR RELATED TO ONE, MR. SAJJAN KR. AGARWAL, THE SAME WAS CONSIDERED IN HIS CASE. 5. THE ORDER OF THE LD. CIT(A) U/S 263 OF THE ACT, IN THAT CASE OF SHRI KAMAL KUMAR AGARWAL WAS QUASHED ON THIS GROUND. THE LD. D /R SUBMITS THAT THE FINDING OF THE LD. CIT(A) WAS CONTRARY TO THE FINDINGS OF T HE TRIBUNAL AND HENCE THE ORDER REVERSED AND THE APPEAL OF THE ASSESSEE ALLOWED. THE ASSESSEE APPEARING IN PERSON, ON THE OTHER HAND , SUBMITS THAT:- (A) DESPITE NUMBER OF APPLICATIONS AND REQUESTS MAD E BY HIM, THE DEPARTMENT HAS NOT PROVIDED COPIES OF THE SEIZED DOCUMENTS. HE RELIED ON THE ORDER OF THE E BENCH OF THE TRIBUNAL IN IT(SS)A NO. 77/KOL/2005, I N THE CASE OF ACIT CC-I, 3 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL KOLKATA VS. KAMAL KUMAR AGARWAL, ORDER DT. 31/08/20 05, AND SUBMITTED THAT THE TRIBUNAL IN ITS ORDER HAS RECORDED THAT THE ENTIRE SEIZED MATERIAL WAS CONSIDERED IN THE ASSESSMENT OF SHRI KAMAL KUMAR AGARWAL AND H ENCE THE LD. CIT(A) WAS RIGHT IN HIS FACTUAL FINDING ON THIS ISSUE. HENCE HE SUBM ITTED THAT THE ORDER SHOULD BE UPHELD AND THE APPEAL BE DISMISSED. HE SUBMITTED TH AT A PROPER PROCEDURE WAS NOT FOLLOWED FOR INITIATION OF PROCEEDINGS U/S 158 BD OF THE ACT. 6. AFTER HEARING RIVAL CONTENTIONS, CONSIDERING THE PAPERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AND THE CASE-LAW CITED, WE HO LD AS FOLLOWS:- 6.1. IT IS WELL SETTLED THAT THE ASSESSING OFFICER OF THE SEARCHED PERSON I.E. SHRI KAMAL KUMAR AGARWAL, IN THIS CASE, SHOULD HAVE RECO RDED HIS SATISFACTION THAT UNDISCLOSED INCOME BELONGING TO THE ASSESSEE WAS FO UND DURING THE COURSE OF SEARCH OF SHRI KAMAL KUMAR AGARWAL AND THE ASSESSIN G OFFICER SHOULD TRANSFER THE BOOKS OF ACCOUNT AND OTHER DOCUMENTS FOUND DURING T HE SEARCH TO THE ASSESSING OFFICER HAVING JURISDICTION OVER THE ASSESSEE. A PE RUSAL OF THE ASSESSMENT RECORD OF SHRI KAMAL KUMAR AGARWAL, DOES NOT INDICATE THAT TH IS PROCEDURE WAS FOLLOWED. WE EXTRACT A COPY OF THE LETTER DT.16 TH OCTOBER, 2003, WRITTEN BY THE ASSESSING OFFICER TO THE ASSESSEE FROM SHRI SAJJAN KUMAR AGAR WAL, HEREINBELOW:- TO THE ADDL. CIT, RANGE-VI(C) KOLKATA SIR, SUB: ISSUE OF NOTICE U/S. 158BD YOUR KIND ATTENTION IS DRAWN TO OUR DISCUSSION HEL D ON 14-10-2003 IN PRESENCE OF CIT, CENTRAL-III, KOLKATA. IN COURSE OF EXAMINATION OF SEIZED MATERIALS AND BOOKS IN THE CASE OF KAMAL KUMAR AGAR WAL OF 230, S.N. ROY ROAD, KOLKATA-738, PROP. OF KAMAL OIL MILL AT 33/9, BWANA ROAD, SAMAYPUR, BADLI, DELHI, SOME INFORMATION AND DETAILS ARE ALSO FOUND IN RESPECT OF M/S. S. S. INDUSTRIES OF 52/4 PRAHLAD PUR, SAMAYPUR, BADLI, DE LHI. IT MAY BE MENTIONED THAT AT THE TIME OF SEARCH PROCEEDINGS IN PANSARI G ROUP OF CASES ON 16-10-2001 SURVEY U/S 133A ALSO CONDUCTED AT THE BUSINESS PREM ISES OF M/S. S. S. INDUSTRIES. IT MAY FURTHER BE MENTIONED THAT M/S. S. S. INDUSTR IES IS THE PROPRIETORSHIP BUSINESS OF MR. SAJJAN KUMAR AGARWAL OF 230, S.N. R OY ROAD, KOLKATA 700 038. IN THE ABOVE DISCUSSIONON 14-10-2003, IT WAS P ROPOSED THAT PROCEEDINGS U/S. 158BD MAY BE INITIATED AGAINST SHRI SAJJAN KUM AR AGARWAL OF 230, S. N. 4 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL ROY ROAD, KOLKATA-38. AS SUCH APPROVAL MAY KINDLY B E ACCORDED FOR ISSUE OF NOTICE AS ABOVE IN THE NAME OF MR. SAJJAN KUMAR AGA RWAL. YOURS FAITHFULLY (K.R. MONDAL) A.C.I.T.., CC-I, KOLKATA 6.2. BASED ON THIS LETTER, AN APPROVAL WAS ISSUED O N 20/01/2013 BY THE ADDITIONAL COMMISSIONER OF INCOME TAX AND THE ASSES SING OFFICER ISSUED NOTICE U/S 158BD OF THE ACT, 21/10/2013, TO THE ASSESSEE. THIS DEMONSTRATES THAT THE CONDITIONS PRESCRIBED IN THE STATUTE WERE NOT FOLLO WED BY THE REVENUE BEFORE ISSUAL OF NOTICE TO THE ASSESSEE U/S 158 BD OF THE ACT. SATISFACTION NOTE AS REQUIRED IN LAW HAS NOT BEEN PRODUCED BEFORE US. THE HONBLE SUPREME COURT, IN THE CASE OF COMMISSIONER OF INCOME TAX - III VS. CALCUTTA KNITW EARS 362 ITR 673 (SC), HELD AS FOLLOWS:- SECTION 158BD IS A MACHINERY PROVISION AND INSERTED IN THE STATUTE BOOK FOR THE PURPOSE OF CARRYING OUT ASSESSMENTS OF A PERSON OTH ER THAN THE SEARCHED PERSON UNDER SECTIONS 132 OR 132A OF THE ACT. UNDER SECTION 158B D OF THE ACT, IF AN OFFICER IS SATISFIED THAT THERE EXISTS ANY UNDISCLOSED INCOME WHICH MAY BELONG TO A OTHER PERSON OTHER THAN THE SEARCHED PERSON UNDER SECTIONS 132 OR 132A OF THE ACT, AFTER RECORDING SUCH SATISFACTION, MAY TRANSMIT THE RECORDS/DOCUMENTS/CH ITS/PAPERS ETC TO THE ASSESSING OFFICER HAVING JURISDICTION OVER SUCH OTHER PERSON. AFTER RECEIPT OF THE AFORESAID SATISFACTION AND UPON EXAMINATION OF THE SAID OTHER DOCUMENTS RELATING TO SUCH OTHER PERSON, THE JURISDICTIONAL ASSESSING OFFICER MAY PR OCEED TO ISSUE A NOTICE FOR THE PURPOSE OF COMPLETION OF THE ASSESSMENTS UNDER SECT ION 158BD OF THE ACT, THE OTHER PROVISIONS OF XIV-B SHALL APPLY. (PARA 38) THE OPENING WORDS OF SECTION 158BD OF THE ACT ARE T HAT THE ASSESSING OFFICER MUST BE SATISFIED THAT 'UNDISCLOSED INCOME' BELONGS TO ANY OTHER PERSON OTHER THAN THE PERSON WITH RESPECT TO WHOM A SEARCH WAS MADE UNDER SECTIO N 132 OF THE ACT OR A REQUISITION OF BOOKS WERE MADE UNDER SECTION 132A OF THE ACT AN D THEREAFTER, TRANSMIT THE RECORDS FOR ASSESSMENT OF SUCH OTHER PERSON. THEREFORE, THE SHORT QUESTION THAT FALLS FOR OUR CONSIDERATION AND DECISION IS AT WHAT STAGE OF THE PROCEEDINGS SHOULD THE SATISFACTION NOTE BE PREPARED BY THE ASSESSING OFFICER: WHETHER AT THE TIME OF INITIATING PROCEEDINGS UNDER SECTION 158BC FOR THE COMPLETION OF THE ASSES SMENTS OF THE SEARCHED PERSON UNDER SECTION 132 AND 132A OF THE ACT OR DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS UNDER SECTION 158BC OF THE ACT OR AFTER COMPLETION OF THE PROCEEDINGS UNDER SECTION 158BC OF THE ACT. (PARA 39) 5 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL BEFORE INITIATING PROCEEDINGS UNDER SECTION 158BD O F THE ACT, THE ASSESSING OFFICER WHO HAS INITIATED PROCEEDINGS FOR COMPLETION OF THE ASS ESSMENTS UNDER SECTION 158BC OF THE ACT SHOULD BE SATISFIED THAT THERE IS AN UNDISCLOSE D INCOME WHICH HAS BEEN TRACED OUT WHEN A PERSON WAS SEARCHED UNDER SECTION 132 OR THE BOOKS OF ACCOUNTS WERE REQUISITIONED UNDER SECTION 132A OF THE ACT. THIS I S IN CONTRAST TO THE PROVISIONS OF SECTION 148 OF THE ACT WHERE RECORDING OF REASONS I N WRITING ARE A SINE QUA NON. UNDER SECTION 158BD THE EXISTENCE OF COGENT AND DEMONSTRA TIVE MATERIAL IS GERMANE TO THE ASSESSING OFFICERS SATISFACTION IN CONCLUDING THAT THE SEIZED DOCUMENTS BELONG TO A PERSON OTHER THAN THE SEARCHED PERSON IS NECESSARY FOR INITIATION OF ACTION UNDER SECTION 158BD. THE BARE READING OF THE PROVISION IN DICATES THAT THE SATISFACTION NOTE COULD BE PREPARED BY THE ASSESSING OFFICER EITHER A T THE TIME OF INITIATING PROCEEDINGS FOR COMPLETION OF ASSESSMENT OF A SEARCHED PERSON U NDER SECTION 158BC OF THE ACT OR DURING THE STAGE OF THE ASSESSMENT PROCEEDINGS. IT DOES NOT MEAN THAT AFTER COMPLETION OF THE ASSESSMENT, THE ASSESSING OFFICER CANNOT PRE PARE THE SATISFACTION NOTE TO THE EFFECT THAT THERE EXISTS INCOME TAX BELONGING TO AN Y PERSON OTHER THAN THE SEARCHED PERSON IN RESPECT OF WHOM A SEARCH WAS MADE UNDER S ECTION 132 OR REQUISITION OF BOOKS OF ACCOUNTS WERE MADE UNDER SECTION 132A OF T HE ACT. THE LANGUAGE OF THE PROVISION IS CLEAR AND UNAMBIGUOUS. THE LEGISLATURE HAS NOT IMPOSED ANY EMBARGO ON THE ASSESSING OFFICER IN RESPECT OF THE STAGE OF PR OCEEDINGS DURING WHICH THE SATISFACTION IS TO BE REACHED AND RECORDED IN RESPE CT OF THE PERSON OTHER THAN THE SEARCHED PERSON. (PARA 41) FURTHER, SECTION 158BE(2)(B) ONLY PROVIDES FOR THE PERIOD OF LIMITATION FOR COMPLETION OF BLOCK ASSESSMENT UNDER SECTION 158BD IN CASE OF THE PERSON OTHER THAN THE SEARCHED PERSON AS TWO YEARS FROM THE END OF THE MONTH IN WH ICH THE NOTICE UNDER THIS CHAPTER WAS SERVED ON SUCH OTHER PERSON IN RESPECT OF SEARC H CARRIED ON AFTER 01.01.1997. THE SAID SECTION DOES NEITHER PROVIDES FOR NOR IMPOSES ANY RESTRICTIONS OR CONDITIONS ON THE PERIOD OF LIMITATION FOR PREPARATION THE SATISFACTI ON NOTE UNDER SECTION 158BD AND CONSEQUENT ISSUANCE OF NOTICE TO THE OTHER PERSON. (PARA 43) IN THE LEAD CASE, THE ASSESSING OFFICER HAD PREPARE D A SATISFACTION NOTE ON 15.07.2005 THOUGH THE ASSESSMENT PROCEEDINGS IN THE CASE OF A SEARCHED PERSON, NAMELY, S.K. BHATIA WERE COMPLETED ON 30.03.2005. THE REASONING OF THE TRIBUNAL AND THE HIGH COURT THAT SINCE THE SATISFACTION NOTE WAS PREPARED AFTER THE PROCEEDINGS WERE COMPLETED BY THE ASSESSING OFFICER UNDER SECTION 15 8BC OF THE ACT WHICH IS CONTRARY TO THE PROVISIONS OF SECTION 158BD READ WITH SECTION 1 58BE(2)(B) IS CONTRARY TO THE PLAIN AND SIMPLE LANGUAGE EMPLOYED BY THE LEGISLATURE UND ER SECTION 158BD OF THE ACT WHICH CLEARLY PROVIDES ADEQUATE FLEXIBILITY TO THE ASSESSING OFFICER FOR RECORDING THE SATISFACTION NOTE AFTER THE COMPLETION OF PROCEEDIN GS IN RESPECT OF THE SEARCHED PERSON UNDER SECTION 158BC. FURTHER, THE INTERPRETATION PL ACED BY THE COURTS BELOW BY READING INTO THE PLAIN LANGUAGE OF SECTION 158BE(2) (B) SUCH AS TO EXTEND THE PERIOD OF 6 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL LIMITATION TO RECORDING OF SATISFACTION NOTE WOULD RUN COUNTER TO THE AVOWED OBJECT OF INTRODUCTION OF CHAPTER TO PROVIDE FOR COST-EFFECTI VE, EFFICIENT AND EXPEDITIOUS COMPLETION OF SEARCH ASSESSMENTS AND AVOIDING OR RE DUCING LONG DRAWN PROCEEDINGS. (PARA 43) THUS FOR THE PURPOSE OF SECTION 158BD OF THE ACT A SATISFACTION NOTE IS SINE QUA NON AND MUST BE PREPARED BY THE ASSESSING OFFICER BEFORE HE TRANSMITS THE RECORDS TO THE OTHER ASSESSING OFFICER WHO HAS JURISDICTION OVER SUCH OT HER PERSON. THE SATISFACTION NOTE COULD BE PREPARED AT EITHER OF THE FOLLOWING STAGES : (A) AT THE TIME OF OR ALONG WITH THE INITIATION OF PROCEEDINGS AGAINST THE SEARCHED PERS ON UNDER SECTION 158BC OF THE ACT; (B) ALONG WITH THE ASSESSMENT PROCEEDINGS UNDER SEC TION 158BC OF THE ACT; AND (C) IMMEDIATELY AFTER THE ASSESSMENT PROCEEDINGS ARE CO MPLETED UNDER SECTION 158BC OF THE ACT OF THE SEARCHED PERSON. (PARA 44) CONCLUSION : FOR ISSUING NOTICE U/S 158BD IN THE CASE OF PERSON OTHER THAN SEARCHED PERSON THE AO COULD RECORD HIS SATISFACTION EITHER AT THE TIME OF OR ALONG WITH THE INITIATION OF PROCEEDINGS AGAINST THE SEARCHED PERSON UNDER SECTI ON 158BC OR ALONG WITH THE ASSESSMENT PROCEEDINGS UNDER SECTION 158BC OR IMMED IATELY AFTER THE ASSESSMENT PROCEEDINGS ARE COMPLETED UNDER SECTION 158BC OF TH E ACT OF THE SEARCHED PERSON. THE CBDT, VIDE. CIRCULAR NO. 24/2015 DATED 31.12.20 15 , HAS ACCEPTED THIS DECISION. 7. IT HAS BEEN HELD IN VARIOUS JUDGMENTS THAT EVEN IF THE ASSESSING OFFICER OF BOTH THE ASSESSEES IS THE SAME, THE PROCEDURE L AID DOWN IN LAW HAS TO BE FOLLOWED. APPLYING THIS PROPOSITIONS OF LAW TO THE FACTS OF THIS CASE, WE QUASH THE ASSESSMENT ORDER PASSED U/S 158BD R.W.S. 143 (3 ) OF THE ACT. 8. WE HAVE HELD THAT THE ASSESSMENT IS ITSELF BAD I N LAW, WE DO NOT GO INTO THE MERITS OF THE CASE AS TO WHETHER THE MATER IAL IN QUESTION WAS CONSIDERED IN THE HANDS OF SHRI KAMAL KUMAR AGARWAL OR NOT. THE REVENUE AUTHORITIES HAVE ALSO NOT FURNISHED COPIES OF THE S EARCH MATERIAL IF ANY, TO THE ASSESSEE DESPITE REPEATED REQUESTS. THIS ALSO LEADS TO ADVERSE INFERENCE. 9. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. KOLKATA, THE 30 TH DAY OF NOVEMBER, 2017. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.11.2017 {SC SPS} 7 I.T.(SS).A. NO. 39/KOL/2014 BLOCK ASSESSMENT PERIOD: 01.04.1995 TO 16. 10.2001 SAJJAN KUMAR AGARWAL COPY OF THE ORDER FORWARDED TO: 1. DCIT, CC-I AAYKAR BHAWAN (POORVA) 110, SHANTIPALLY KOLKATA - 107 2. SAJJAN KUMAR AGARWAL 230, S.N. ROY ROAD KOLKATA 700038 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES