PR COMMISSONER OF INCOME TAX-2 vs. M/S EMC SOFTWARE AND SERVICES INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

Section 260-A of the Income Tax Act, 1961 (for short, ‘the Act’) questioning the correctness and legality of order dated 24.11.2020 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Bengaluru (for short, ‘Appellate Authority’) in ITA.No.603/Pune/2016 for the assessment year 2011-12. 3. This Court, admitted the appeal on 28.08.2023 to consider the following substantial question

SRI S N RAVIKUMAR vs. THE TAX RECOVERY OFFICER

Bench: The Hon’Ble Mr.Justice Aravind Kumar