PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BOSCON LEATHER PRODUCTS PVT LTD

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 23Rd April, 2025

condone the delay in filing the appeal. Accordingly, the application GA 1/2025 is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 7th November, 2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in ITA No.822/Kol/2023 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. TAPAN KANTI ROY

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

delay is condoned. The application being GA 1 of 2025 is allowed. Learned counsel appearing for the appellant submits that the quantum of tax effect in the above appeal is Rs.60,74,381/- which is below the monetary limit as prescribed by the CBDT’s Circular being No.5/2024 F.No.279/Misc. 142/2007-ITJ(Pt.) dated 15th March, 2024 but as the case

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. RAGHVENDRA MOHTA

The appeal is dismissed and the substantial questions of

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 5Th May, 2025.

delay has been properly explained the same is condoned. The application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 8.4.2024 passed by the Income Tax Appellate tribunal “B” Bench, Kolkata (the Tribunal) in ITA/2416/Kol/2017 for the assessment year 2014-15. The revenue