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
bogus, but they used an expression “pre-arranged” sale, for
which no material was referred to by the Commissioner or placed by the
revenue before the learned tribunal.
29.
The learned Senior Counsel submitted that if the Assessing Officer
had failed to make an enquiry, it is a duty cast upon the CIT(A) to conduct
an enquiry which
