PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA
In the result, these appeals are allowed and the substantial
ITAT/130/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
36 of 150
submitted when the statements recorded during the investigation were not
against the assessee, they are not entitled to claim any right of cross
examination. The next submission of Mr. Rai is on the powers of the
Appellate Tribunal under Section 254 of the Act. It is submitted that the
nature of the powers were interpreted
