MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA
ITAT/141/2025HC Calcutta28 Jul 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
For Appellant: Mr. Anil Kumar Dugar, AdvocateFor Respondent: Mr. Prithu Dudhoria, Advocate
Section 142(1)Section 143(2)Section 143(3)Section 260ASection 43B
condone delay application, GA 1
of 2025, is allowed.
The issue involved in the instant case is whether the learned Tribunal was
justified in setting aside the order passed by the Appellate authority namely,
Commissioner of Income Tax (Appeal - 4), Kolkata [CIT(A)] and remanding the matter
to the Assessing Officer to consider whether addition is required to be made
