2021 (1) TMI 1160

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.... the Respondent :Mr. J.P. Khaitan, Senior Advocate (VC), Ms. Swapna Das, Mr. Sanjay Bhaumik And Mr. Siddhartha Das, Advocates (VC). ORDER (Through Video Conferencing) 1. The present appeal has been filed by the Revenue raising substantial questions of law arising out of order dated July 20, 2012 passed by the Income Tax Appellate Tribunal, Special Bench, Kolkata in ITA No.1463/Kol/2007, f....