PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. RAM AWATAR DHOOT

The appeal is partly allowed and the substantial questions of

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 7Th March, 2025. Appearance:

B” Bench, Kolkata in ITA No.51/Kol/2011, for the assessment year 2015-16. The Revenue has raised the following substantial questions of law for consideration: “(i) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was justified in deleting the penalty of Rs. 4,61,771/- u/s. 2 271(1)(c) imposed

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI