The appeal is dismissed
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 133A of the Income Tax Act, 1961 was without understanding the contents therein?” 3. Both the learned Counsel for the parties jointly state that the controversy and the questions involved in this appeal are squarely covered by the judgment of this Court dated 25.06.2024 in ITA/32/2019 [CIT(Exemption) Kolkata Vs. M/s. Gobind Ram Goel Charitable Trust