PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ORCHID GRIHA NIRMAN PVT LTD
ITAT/108/2021HC Calcutta31 Jan 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated January 31, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. ..For The Respondent The Court :- We Have Heard Mr. P.K. Bhowmick, Learned Standing Counsel For The Appellant/Revenue Duly Assisted By Mr. Asok
Section 10Section 147Section 263ASection 45(3)
condonation of delay is disposed of.
ITAT/108/2021
This appeal filed by the revenue under Section 263A of the
Income Tax Act, (the Act) is directed against the order of the Income
Tax Appellate Tribunal “C” Bench Kolkata (Tribunal) dated 26th
September, 2018 in ITAT/569/Kol/2015 for the assessment year
2006-07.
The revenue has raised the following substantial questions
