PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA
In the result, these appeals are allowed and the substantial
ITAT/168/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
house and
by making a general allegation the transaction done by the assessee cannot
be termed to be a sham transaction. Further the assessee stated that in case
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 18 of 150
there was any specific incident of any admission by any such person which
points out to the assessee, request
