PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS
Accordingly, the appeal fails and is dismissed
ITAT/18/2022HC Calcutta14 Jul 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK
Section 133(6)Section 142(2)Section 143Section 143(3)Section 260ASection 68
TDS and had all the characteristics of a working
capital loan. Further, the Assessing Officer ignored the reply given to
the notice issued under Section 133
