https://www.taxtmi.com/caselaws?id=776913 ITAT KOLKATA set aside the orders of the lower authorities and remitted the matter to the Assessing Officer for fresh examination of documents filed by the assessee, including ledger, balance sheet and paper book evidence showing receipt of only principal and no interest. The AO is directed to consider the evidence, provide the assessee an opportunity of being heard, and pass a speaking order; the file notes the third party failed to file an insolvency petition. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776913 ITAT KOLKATA set aside the orders of the lower authorities and remitted the matter to the Assessing Officer for fresh examination of documents filed by the assessee, including ledger, balance sheet and paper book evidence showing receipt of only principal and no interest. The AO is directed to consider the evidence, provide the assessee an opportunity of being heard, and pass a speaking order; the file notes the third party failed to file an insolvency petition. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776913