PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL
In the result, the appeal filed by the revenue is dismissed and
ITAT/96/2021HC Calcutta11 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv
Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263
condonation of delay stands
disposed of.
ITAT No. 96 of 2021
4.
This appeal by the revenue filed under Section 260A of the
Income Tax Act, 1961, (the Act for brevity) is directed against the
order dated 15th January, 2020 passed by the Income Tax Appellate
Tribunal “B” Bench, Kolkata (Tribunal) in ITA No. 707/Kol/2019 for
the assessment year
