PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. SHRI AJAY KUMAR SHAW

Bench: : The Hon’Ble Justice T.S. Sivagnanam

condonation of delay is allowed. 2 Re.: ITAT 53 of 2020 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 26th June, 2019 passed by the Income Tax Appellate Tribunal, Kolkata Bench ‘SMC’ Kolkata in ITA No. 2685/Kol/2018 for the assessment year

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

In the result, these appeals are allowed and the substantial