https://www.taxtmi.com/caselaws?id=756415 The HC of Calcutta condoned a 16-day delay in filing the appeal under Section 260A of the Income Tax Act, 1961. It upheld the ITAT's decision favoring the assessee, concluding that the CIT's invocation of Section 263 was unjustified. The Court emphasized compliance with Section 263 directions and dismissed the revenue's appeal, answering the substantial questions of law against the revenue. en-us Fri, 23 Feb 2024 00:00:00 +0530 Thu, 01 Aug 2024 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756415 The HC of Calcutta condoned a 16-day delay in filing the appeal under Section 260A of the Income Tax Act, 1961. It upheld the ITAT's decision favoring the assessee, concluding that the CIT's invocation of Section 263 was unjustified. The Court emphasized compliance with Section 263 directions and dismissed the revenue's appeal, answering the substantial questions of law against the revenue. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756415