In the result, the appeal filed by the Revenue is dismissed
Bench: Tribunal 07.06.2024 The Authorization dated 07.06.2024 of Pr. Commissioner of Income-Tax, Central-1, Kolkata was received in this office for filing further appeal certifying that the Appellate Order dated 18.03.2024 in appeal no. CIT(A)-Kolkata- 12/10694/2018-19 in the case of Raghupati Consultants Pvt. Ltd. PAN-AACCR8354F for the AY 2011-12 of Commissioner of Income Tax (Appeal)-26, Kolkata was received in his office on 18.03.2024. 07.06.2024 Accordingly, appeal on e-filing portal of ITAT
68 of the Income Tax Act, 1961, relying upon the decision of Hon'ble Supreme Court in PCIT, Central 3 v. Abhisar Buildwell Pvt. Ltd., by holding that additions are not linked to any incriminating material 3 Raghupati Consultants Pvt. Ltd. : AY: 2011-12 without appreciating the statement of Entry Operators taken on oath