PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATA vs. S K AGARWALA AND CO

The appeal is allowed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : 7Th February 2025. Appearance : Mr. Aryuak Dutt, Adv. Mr. Amit Sharma, Adv. …For Appellant. Mr. Suman Bhowmik, Adv. Mr. Nilanjan Bhattacharyya, Adv. Mr. Samrat Das, Adv. Mr. Alishan Hossain, Adv. ….For Respondent

68 and the Appellate Authority proceeded to allow the appeal. The revenue carried the matter on appeal to the learned Tribunal which by the impugned order has dismissed the appeal on the ground that the order passed by the CIT(A) is a well reasoned order which has been passed after taking into account all aspects of the matter. Unfortunately