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
41 (2012) 341 ITR 1 (SC)
42 (2015) SCC Online Hyd. 1021
43 (1936) AC - 1
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 50 of 150
Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is
further submitted that in spite of specific request made by the assessee to
provide the persons from whom statements