INCOME TAX OFFICER, SILIGURI vs. SATYA NARAYAN SARIA, SILIGURI
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
Per George Mathan, JM: These are two appeals filed by the revenue against the separate orders of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal nos.CIT(A), Siliguri/10001/2019-20 and CIT(A), Siliguri/10005/2018-19 both dated 31.12.2024 for the assessment years 2014-15 and 2012-13 respectively.
Shri Dhiraj Lakhotia, Advocate represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.
ITA No.322&323/Kol/2025
It was submitted by the ld. Sr. DR that that originally, the assessment orders for the assessment year 2012-13 came to be passed on 30.03.2015 and for the assessment yea
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