Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
condonation of delay is allowed. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA No. 2413/Kol/2013 for the assessment year 2009-2010. The assessee has raised the following substantial question