MANISH BAID vs. INCOME TAX OFFICER, WARD 22(4) KOLKATA AND ORS

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 13Th December, 2023 Appearance : Mr. Rajarshi Chatterjee, Adv. …For Appellant Mr. Amit Sharma, Adv ….For Respondent The Court : - We Have Heard Learned Counsel On Either Side. There Is A Delay Of 163 Days In Filing The Appeal. We Are Satisfied With The Explanation Offered By The Petitioner & The Delay In Filing The Appeal Is Condoned & The Application Ga/1/2023 Is Allowed. The Assessee Has Preferred This Appeal Under Section 260A Of The Income Tax Ac 1961 Challenging The Order Dated 10.11.2022 Passed By The Income Tax Appellate Tribunal A Bench, Kolkata (The Tribunal) In Itat No. 530/Kol/2018 For The Assessment Year 2014-15 & The Order Dated 35 Of 2023 In Ma 7/Kol/2023. The Assessee Raised The Following Substantial Questions Of Law For Consideration:

search and seizure operations. Thus, on facts the Tribunal concluded that the claim of long term capital gain from the sale