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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated October 28, 2009 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (Tribunal) in ITA No. 1563/Kol/2008 for the Assessment Year 2005-06. The appeal was admitted on 31.03.2010 to decide the following substantial question of law: “Whether the Tribunal was justified