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
154 ITR 148
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 31 of 150
No. 31 of 2020 and submitted that it is one of the well-drafted assessment
orders dealing with all issues elaborately. The learned Standing Counsel has
drawn our attention to the relevant paragraphs in the assessment order to
emphasize this submission that the Assessing Officer