PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
31 AIR 1967 (SC) 455
32 AIR 1958 Bombay 143
33 (2004) 2 SCC 120
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 37 of 150
Court, reliance was placed on the decision of the Hon’ble Division Bench of
this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34.
The next submission was on the effect
