Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]
D E R Per J. Sudhakar Reddy :- This cross appeal is directed against the order of the ld. Commissioner of Income Tax (Appeals)-Siliguri, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 03/07/2015, for the Assessment Year 2011- 12. 2 I.T.A. No. 1116/Kol/2017 Assessment Year: 2011-12 I.T.A. No. 1227/Kol/2015 Assessment