PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. THE RIFLE FACTORY CO OPERATIVE SOCIETY LTD

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 5Th May, 2025.

delay has been properly explained the same is condoned. The application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 21.06.2024 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata (the Tribunal) in ITA/813/Kol/2023 for the assessment year 2017-18. The revenue