PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. KAMAL LOCHAN DAS
In the result, the appeal fails and the substantial question of law is
ITA/23/2023HC Orissa02 Mar 2023
Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd April, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ….For Appellant Mr. Subash Agarwal, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 20Th May, 2022 Passed By The Income Tax Appellate Tribunal, `B’ Bench, Kolkata In Ita No.78/Kol./2022 For The Assessment Year 2019-20. The Revenue Has Raised The Following Substantial Question Of Law For Consideration : - “Whether The Learned Income Tax Appellate Tribunal Has Committed Substantial Error In Law In Deleting The Addition Made On Account Of Disallowance Of Deduction Under Section 80-Ic Of The Act ? ”
Section 260ASection 80
disallowance of deduction under Section 80-IC of the Act ? ”
2
We have heard Mr. Soumen Bhattacharjee, learned standing Counsel
