PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S. SALARPURIA PROPERTIES PVT LTD
The appeal is dismissed and the substantial
ITAT/157/2023HC Calcutta02 Aug 2023
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 132Section 132ASection 143(3)Section 14ASection 153ASection 260
260(A) of the Income Tax Act, 1961 (the Act) is directed against the
order dated May 10, 2022 passed by the Income Tax Appellate
Tribunal
“A”
Bench,
Kolkata
(the
Tribunal)
in
I.T.A.
No.
2094/Kol/2017 for the assessment year 2010-11.
The revenue has raised the following substantial question of law
for consideration :-
“Whether in the facts
