PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. SMT RACHANA TODI
Accordingly, the appeal fails and dismissed
ITAT/272/2022HC Calcutta31 Jan 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 31St January, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. …For Appellant. Mr. Dibanath Dey, Adv. Ms. Pallavi Pain, Adv. …For Respondent
Section 2(14)(iii)Section 260ASection 263Section 54B
delay in filing the appeal is condoned.
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 31.3.2022 passed by the
Income Tax Appellate Tribunal “B” Bench Kolkata in ITA No. 137/Kol/2021 for the
assessment year 2016-17.
The Revenue has raised the following substantial