PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S SAGAR FINTRADE PVT. LTD.(NOW MERGED WITH M/S. LUCKY HOLDING PRIVATE LTD )

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. CANTON VINIMAY PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA vs. M/S. PAVITRA TREXIM PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT