PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE
Accordingly, the appeal fails and the same is dismissed
ITAT/292/2024HC Calcutta18 Jul 2025
Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 260ASection 69A
144B of the Income Tax Act,
1961 dated March 25, 2022 solely on technical grounds without going
into
the
merits
of
the
case
and
deleting
the
addition
of
Rs.52,10,74,000/- made by the assessing officer under section 69A
read with section 115BBE of the Act?
2. Whether on the facts and in the circumstances of the case
