PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. SHRI SAWANKUMAR T JAJOO

Accordingly, the appeal fails and dismissed

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 13.03.2023 passed by the Income Tax Appellate Tribunal, “E” Bench, Mumbai (the Tribunal) in ITA/6489/MUM/2018 for the assessment year 2013-14. 2. The revenue has raised the following substantial questions of law for consideration