GVPR Engineers Limited vs. The Dy. Commissioner of Income Tax

Accordingly, the appeal fails on consideration and dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant.

condone the delay in filing the appeal. Accordingly, the application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, (the Act), is directed against the order dated 22.1.2020 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITA/2390/Kol/2018 relating to the assessment year 1995-96 the revenue