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2020 (10) TMI 1257

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Full Text of the Document

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.... Respondents : Sh. Nirav Seth, A/R ORDER J. Sudhakar Reddy, J. This appeal filed by the Revenue and the Cross Objection filed by the assessee are directed against the order of the Learned Commissioner of Income Tax (Appeals)- 20, Kolkata, [hereinafter the "CIT(A)"], passed u/s. 251 of the Income Tax Act, 1961 (the 'Act'), dated 18.07.2017 for the Assessment Year 2008-09. 2. The ld. Cou....