2022 (10) TMI 1163

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....R The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 28th February, 2018 passed by the Income Tax Appellate Tribunal, "D" Bench, Kolkata, in I.T.A. No. 2445/Kol/2016 for the assessment year 2007-08. The appeal was admitted on 3rd March, 2020 on the following substantial questions of law :- "Whet....