https://www.taxtmi.com/caselaws?id=459700 The HC of Calcutta dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's decision, which had set aside orders from the Commissioner of Income Tax (Appeals) and the Assessing Officer. The Tribunal found procedural errors, including the denial of cross-examination opportunities for the assessee and the failure to independently verify key statements. It concluded that the Assessing Officer's concerns were unfounded. The HC determined the appeal presented no substantial legal questions, leading to the dismissal of the appeal and rejection of the application for stay. en-us Wed, 01 Feb 2023 00:00:00 +0530 Tue, 24 Dec 2024 10:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459700 The HC of Calcutta dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's decision, which had set aside orders from the Commissioner of Income Tax (Appeals) and the Assessing Officer. The Tribunal found procedural errors, including the denial of cross-examination opportunities for the assessee and the failure to independently verify key statements. It concluded that the Assessing Officer's concerns were unfounded. The HC determined the appeal presented no substantial legal questions, leading to the dismissal of the appeal and rejection of the application for stay. Case-Laws Income Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459700