PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA
In the result, these appeals are allowed and the substantial
ITAT/130/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
150
reliance was placed on the decision in Sesa Sterlite Limited Versus
Assistant Commissioner of Income Tax and Others 57 for the proposition
on whom the onus of proof would lie, reliance was placed on the decision of
the Learned tribunal in PCIT, Kolkata Versus Rajrani Export Private
Limited in ITA No. 1402/Kol/2011 dated 31.05.2012 which order was
affirmed
