PR CIT 9 KOLKATA vs. GIRISH TIKMANI
In the result, these appeals are allowed and the substantial
ITAT/156/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
151
45 (2009) 2 SCC 192
46 (2015) 324 ELT 641 (SC)
47 (1980) Supplementary SCC 660
48 (2002) (143) ELT 25 (SC)
49 (2007) 1 SCC 781
50 (2016) 93 VST 326
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 51 of 150
company or the stock broker or any other person and therefore any
investigation done subsequently
