Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.
capital gain from the investments for the assessment year 2011-12, which was reversed by the CIT(A) and it was held to be business income and that order passed by the CIT(A) has not been challenged by the department and has been allowed to attain finality. Thus, the Tribunal rightly noted the decisions of the Hon’ble Supreme