PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

801, 802, 286/Kol/2023 for the assessment years 2017-2018, 2018-2019, 2019-2020. The revenue has raised the following substantial questions of law for consideration:- (a) Whether on the facts and in the circumstances of the case, the Learned Income Tax Appellate Tribunal was justified in law in relying on the decision of the Hon’ble Apex Court in case

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial