The Principal Commissioner of Income Tax Central 2, Kolkata vs. MS A P Fashion Pvt Ltd

In the result, the appeal of the assessee stands allowed

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

delay is condoned. The application being GA/1/2025 is allowed. Learned counsel for the appellant suggests the following substantial questions of law: 2 “(a) Whether in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law by not considering the fact that the assessee company has made purchase transaction amounting to Rs.84