PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. ANSHUMAN DROLIA
ITAT/179/2022HC Calcutta31 Oct 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 260ASection 274Section 292B
condonation of delay
(IA No.GA/1/2022) stands allowed.
2
This appeal filed by the revenue under Section 260A of
the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed
against the order dated 14th June, 2016 passed by the Income
Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in
ITA No.696/Kol/2019 for the assessment year 2015-16.
The revenue
