PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL
In the result, the appeals filed by the revenue are allowed and the
ITAT/32/2022HC Calcutta15 Jul 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 15Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….For Appellant
Section 260ASection 263Section 69C
1)
Whether on the facts and in the circumstances of the case and
in law the Learned Income Tax Appellate Tribunal erred in
quashing the order passed by the PCIT-10, Kolkata u/s. 263 of
the Act ?
2)
Whether on the facts and in the circumstances of the case and
in law the Learned Income Tax Appellate Tribunal is perverse
