PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S EMPORIS PROPERTIES PVT LTD
ITAT/59/2023HC Calcutta30 Mar 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th March, 2023 Appearance : Ms. Smita Das De, Adv. ...For The Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. G. S. Gupta, Adv. ...For The Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The ‘Act’ For Brevity) Is Directed Against The Order Dated 22Nd September, 2022 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In
Section 143(3)Section 147Section 2(4)Section 260ASection 263Section 43C
PROPERTIES PVT.
LTD., KOLKATA
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 30th March, 2023
Appearance :
Ms. Smita Das De, Adv.
...for the appellant
Mr. J. P. Khaitan, Sr. Adv.
Mr. G. S. Gupta, Adv.
...for the respondent.
The Court : This appeal filed by the revenue under
Section 260A of the Income
