PRINCIPAL COMMISSIONER OF INCOME TAX -4 , KOLKATA vs. M/S. SHELTER PROJECT LTD
ITAT/60/2020HC Calcutta04 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Mr. S. N. Dutta, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 2(47)Section 2(47)(v)Section 260ASection 53A
condonation of
delay stands allowed.
Re: ITAT/60/2020
We have perused this appeal filed under Section 260A of the
Income Tax Act, 1961(the Act) as directed against the order dated 17th
October, 2018 passed by the Income Tax Appellate Tribunal, A Bench,
Kolkata in ITA No.737/Kol/2014 for the assessment year 2009-10.
The revenue has raised the following substantial question