PRINCIPAL COMMISSIONER OF INCOME TAX -2, KOLKATA vs. M/S. AGR AUTOMOBILES PVT LTD
ITAT/128/2018HC Calcutta13 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
65.
Having answered the first issue we take up the second issue
to the fifth issues together as they are interconnected as also for the
sake of convenience.
66.
The interim order dated July 31, 2012 passed by the Division
Bench is still continuing. The appeals are yet to be disposed of. In
fact, the appeals would be disposed