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
151
45 (2009) 2 SCC 192
46 (2015) 324 ELT 641 (SC)
47 (1980) Supplementary SCC 660
48 (2002) (143) ELT 25 (SC)
49 (2007) 1 SCC 781
50 (2016) 93 VST 326
ITAT NO. 06 OF 2022 AND ETC. BATCH
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company or the stock broker or any other person and therefore any
investigation done subsequently
