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TMI Blog2016 (7) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... in Ansari, CIT, DR ORDER Per Shri Balaganesh, AM This appeal by assessee is arising out of order of CIT(A)-XXXVI, Kolkata vide Appeal No. 634/CIT(A)-XXXVI/Kol/10-11/690 dated 26.07.2013. Intimation u/s. 143(1) of the Income tax Act, 1961 (hereinafter referred to as the "Act") was issued by ACIT, Cir-45 (Admn) vide dated 07.02.2011. 2. The assessee has raised following grounds: "1. For that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case the Ld. CITCA) was wholly wrong and unjustified in confirming the A.O's action in the consequential enhancement of the total income in the said Intimation U/S 143(1) by the said sum of Rs. 19,97,050/- without assigning any reason for making such enhancement by the A.O and confirmation of the same in appeal ( assessed total income Rs. 2,23,42,890/- Less returned total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced the e-filed return of the assessee in his order and mentioned the LTCG figure at Rs. 1,64,20,396/- and upheld the intimation u/s. 143(1) of the Act to be correct. Aggrieved, assessee is in appeal before us. The Ld. AR filed the full set of e-filed return for AY 2009-10 and took us to the relevant portion of the LTCG figure disclosed in the said return. 6. We have heard rival submissions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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