2022 (1) TMI 1379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Debasish Chowdhury, Adv. For the Respondent : Mr. Ananda Sen, Adv. ORDER This appeal by the revenue under Section 260A of the Income Tax Act, 1961(the Act for brevity) is directed against the order dated 30th November, 2017 passed by the Income Tax Appellate Tribunal, Kolkata "B" Bench, Kolkata (Tribunal) in ITA Nos. 663 & 76/Kol/2016 for the assessment year 2010-11. The revenue has raised th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....granted under Section 12AA of the Income Tax Act, 1961 and not under Section 12A of the Income Tax Act, 1961? We have heard Mr. Debasish Chowdhury, learned Standing Counsel appearing for the appellant/revenue and Mr. Ananda Sen, learned Counsel appearing for the respondent/assessee. The Tribunal had allowed the assessee's case following the decision in the case of Commissioner of Income Tax(exemp....