2014 (9) TMI 1104

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....udhoria,Advocate ORDER This appeal under section 260A of the Income Tax Act, 1961 against the order dated 7th April, 2014 passed by the Income Tax Appellate Tribunal, Kolkata in ITA No.2132/Kol/2009 for the assessment year 2006-2007 has been preferred on the following questions : "a) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal,....

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....e assessee has not discharged the onus in this regard ? c) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, "C" Bench, Kolkata erred in law in upholding the order of CIT(A) by deleting the penalty levied on the disallowances a claim of loss of Rs. 7,45,645/- on account of loss of prize winning tickets of state Government lotteries, on th....