Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th February, 2022 Appearance :- Mr. Debasish Chowdhury, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. … For Respondent

Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 6th December, 2019, passed by the Income Tax Appellate Tribunal, `A’ Bench, Kolkata in ITA Nos. 305 and 306/Kol/2018 for the assessment years 2012-13 and 2013-14. Revenue has raised the following substantial questions of law for both the assessment