PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1),KOLKATA vs. M/S. RASHMI IRON INDUSTRIES PVT LTD

The appeal stands disposed of and the substantial questions

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

delay is condoned. The application is allowed. Re.: IA No.GA/2/2021 in ITAT 6 of 2021 This appeal has been filed by the Revenue under Section 260A of the Income Tax Act (the ‘Act’ in brevity) and is directed against the order dated 12th December, 2018 passed by the Income Tax Appellate Tribunal, B-Bench, Kolkata (the ‘Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1,KOLKATA vs. M/S.BOHRA G AND N N BROTHERS PRIVATE LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condone the delay. Accordingly, IA GA No.1 of 2021 stands disposed of. This appeal of revenue filed under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 28th February, 2019 passed by the Income Tax Appellate Tribunal, Kolkata “A” Bench (the ‘Tribunal’ in short) in IT(SS)A No.89/Kol/2017