IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Shri Manish Borad, Accountant Member Shri Sonjoy Sarma, Judicial Member Assessment Year: 2017-18 Binita Halder, BB-261, Salt Lake, Sector-1, Kolkata - 700064 [PAN: AFWPH1160B] ......................…...……………....Appellant vs.

PCIT, Central-2, Kolkata, Aayakar Bhawan, (Poorva), 110, Shjantipalli, Kolkata - 700107 ...…..........................…..…..... Respondent Appearances by:

Assessee represented by : Rajeeva Kumar, Advocate Department represented by : Subhendu Datta, CIT-DR Date of concluding the hearing : 20.08.2024 Date of pronouncing the order : 22.08.2024

ORDER

Per Sonjoy Sarma, Judicial Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2017-18 is directed against the order passed u/s 263 of the Income Tax Act, 1961 (in short the ‘Act’) by the Principal Commissioner of Income Tax (Central), Kolkata (for short ‘the PCIT’), dated 18.03.2024 arising out of Assessment Order dated 25.03.2022, passed under Section

153A of the Act.

2. The Assessee has raised the following grounds of appeal:

“1. That on the facts and in the circumstances of the case, the order dated

18.03.2024 under section 263 of