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
bogus
exemption, thereby giving rise to the vice of flaw in the
decision making process.
3. The assessee in the lead case, Mrs. Swati Bajaj filed the return of
income for the assessment year 2014-2015 declaring a total income of Rs.
6,57,300/-.The return was selected for scrutiny and notice under Section
143 (2
