2022 (5) TMI 546

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....acharyya, Adv. ...for the appellant Mr. Agnibesh Sengupta, Adv. Ms. Nairanjana Ghosh, Adv. ...for the respondent ORDER The Court : We have heard Mr. Soumen Bhattacharyya learned standing counsel appearing for the appellant/revenue and Mr. Agnibesh Sengupta, learned counsel assisted by Ms. Nairanjana Ghosh, learned Advocate instructed by Mr. Abhishek Mitra, Deputy Manager (Legal), for the ....

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....at the tax effect for the assessment year 2008- 09 was Rs.30,42,105/- and, therefore, the revenue did not prefer appeal in terms of the Circular issued by the Central Board of Direct Taxes (CBDT). The learned standing counsel appearing for the appellant submitted that he is greatly pained by certain averments made in the affidavit-in-opposition which has been sworn by Mr. Deepak Kumar Pathre, s....

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....which mistake has also not been noted by the deponent. Further, he would state that the statement is false, misleading as the incorrect dates have been mentioned in sub-paragraph (k) to subparagraph (m) of paragraph 4 of the condonation of delay petition. Further, the deponent would state that he denies and disputes that the junior standing counsel has prepared the brief by October 10, 2019 and ha....