2019 (4) TMI 2017

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..... appearing on behalf of the Revenue. ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals) - 10, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the 'Act'), dt. 20/07/2018, for the Assessment Year 2014-15. 2. After hearing rival contentions and perusing the order pas....

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....afresh, in accordance with law. For this proposition to levy costs, while condoning the actions of the assessee, I rely on the decision of the Hon'ble Bombay High Court in the case of Vijay Vishin Meghani vs. The Deputy Commissioner of Income Tax Circle in ITA No. 493 of 2015 & 508 of 2015, dt. September 19, 2017, wherein at para 11, it has been held as follows:- "11. We do not find that any....