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1 result for “condonation of delay”+ Section 54Bclear

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Key Topics

Section 2638Section 54B5

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