2018 (1) TMI 1684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per J. Sudhakar Reddy :- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata, (hereinafter the 'ld. CIT (A)'), passed u/s 250 of the Income Tax Act, 1961 (the 'Act'), dt. 01/06/2017, for the Assessment Year 2009-10. 2. There is delay of 8 days in filing of the appeal. On perusal of the petition filed for cond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome-Tax 2002 256 ITR 268 Cal. Thus, this addition is deleted. 6. Coming to the addition of sundry creditors, I find that the first amount in dispute is liability of Rs.1,06,737/-, payable to Shri Ananta Das, which is a carry forward balance from the earlier year. As the credit did not arise during the year, no addition u/s 68 of the Act, can be made in this year. Hence the same is deleted. ....