PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BRIGHT COMMODEAL PRIVATE LIMITED
The appeal is dismissed
ITAT/162/2025HC Calcutta28 Aug 2025
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das)
Section 131Section 133Section 133(6)Section 260ASection 68
condonation of delay being IA No: GA/1/2025 is allowed.
This appeal has been filed by the revenue under Section 260A of the
Income Tax Act, 1961 (the Act) challenging the order passed by the Learned
Income Tax Appellate Tribunal, “A” - Bench, Kolkata (the Tribunal) in ITA
No.96/Kol/2024 dated 24.06.2024 for the assessment year 2012-13.
The revenue has raised
