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
260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC
to explain the powers of this Court. Further to explain the powers of the
31 AIR 1967 (SC) 455
32 AIR 1958 Bombay 143
33 (2004) 2 SCC 120
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 37 of 150
Court, reliance