PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS
In the result, the appeal is partly allowed and the question nos
ITAT/62/2017HC Calcutta03 Aug 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam
Section 142(1)Section 143(1)Section 143(2)Section 260A
D
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 3rd August, 2022.
Appearance:
Mr. Tilak Mitra, Adv.
...for the appellant.
Mr. Ranjeet Kumar Murarka, Sr. Adv.
Mr. Vivek Murarka, Adv.
Mr. Dibanath Dey, Adv.
...for the respondent.
The Court:- This appeal filed by the revenue under Section 260A of the
Income Tax Act, 1961 (the Act, for brevity) is directed against
