2022 (9) TMI 1531

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....or the Respondent : Mr. Avra Mazumder, Adv., Mr. Binayak Gupta, Adv. ORDER The Court:- This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 23rd September, 2016 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I T (SS) A NO. 58 and 60/Kol/2012 for the assessment years 2004-05. The appeal ....