PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
120 of 2012
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 32 of 150
proof and upon whom the burden lay qua Section 68