PR CIT 9 KOLKATA vs. GIRISH TIKMANI
In the result, these appeals are allowed and the substantial
ITAT/156/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
26 (2016) 6 SCC 368
27 (2018) 9 SCC 1
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 35 of 150
report. To explain the test of prejudice or the test of fair hearing. Reliance
was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K
Sharma 28. Reliance was also placed