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
B. Singh and Others 33 wherein it was pointed out that
the Income Tax Appellate Tribunal exercised judicial function and has
trappings of a Court and that it is the ultimate fact finding authority under
the Act. The Learned Standing Counsel referred to Section 107 and Order 41
CPC to explain the powers to the Appellate Court
