PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. RAM RATAN MODI

Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

C” Bench, Kolkata (tribunal) in I.T.(SS).A No. 10/Kol/2002 for the block period 01.04.1986 to 27.08.1996. The revenue has raised the following substantial questions of law for consideration: 1) Whether the Hon’ble Tribunal while setting aside the Second assessment order, was justified in negating and/or countering the findings of the Second Assessing Officer with that of the First