PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S SALARPURIA PROPERTIES PVT LTD

In the result, the appeal is dismissed and the substantial questions of law are

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th August, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Apellant Mr. J.P. Khaitan, Sr. Adv. Mr. Akhilesh Gupta, Adv. Mr. Indranil Banerjee, Adv. ….For Respondent

disallowed in Assessment year 2011-12, 2012-13, 2013-14 ? II) Whether the Learned Tribunal has erred in law and in fact in overlooking that the Assessing Officer did not apply his mind in the assessment year 2010-11 which makes the order erroneous and prejudicial to the interest of the revenue ?” The assessment for the year under consideration