PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA
In the result, these appeals are allowed and the substantial
ITAT/168/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
11 2022 SCC Online ITAT 28
12 (2012) SCC Online (Del.) 6466
13 2007 6 SCC 21
14 1977 2 SCC 378
15 1963 50 ITR 1 SC
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 28 of 150
Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017
wherein the Court upheld the order passed