PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA
In the result, these appeals are allowed and the substantial
ITAT/130/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
penny
stock. Further it is submitted that the assessee had held the stocks for more
than 6 months. Further by referring to the paragraph 3.5 of the assessment
order, it is submitted that the statements has been relied upon but the copy
of the statement was not given to the assessee in spite of specific request
that apart
