ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.
ITA/44/2022HC Orissa15 Mar 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent
Section 11Section 11(1)(a)Section 260A
Section 260A of the
Income Tax Act, 1961 (the Act, for brevity) is directed against the
order dated 10th January, 2020, passed by the Income Tax Appellate
Tribunal “B” Bench, Kolkata in I.T.A No. 2002 (Kol) of 2017, for the
assessment year 2012-13.
2
The revenue has raised the following substantial questions of
law for consideration.
(i)
Whether
