PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ANJANIPUTRA NIRMAN PVT LTD
Accordingly, the appeal fails and is dismissed
ITAT/262/2024HC Calcutta02 Sept 2025
Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 2Nd September, 2025
Section 133(6)Section 143(3)Section 260ASection 263Section 68
Section
260A of the Income Tax Act, 1961 (the Act) challenging the order dated
8.12.2023 passed by the Income Tax Appellate Tribunal, `A’ Bench, Kolkata
(Tribunal) in ITA No. 318/Kol/2021, for the assessment year 2012-13.
The revenue has raised the following substantial questions of law for
consideration :-
i)
Whether on the facts and in the circumstances of the case
