2022 (10) TMI 1228

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..... Tilak Mitra, Adv. For the Respondent : Mr. Subash Agarwal, Adv. ORDER 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 17th September, 2021, passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata, in I.T.A. No. 463/Kol/2020 for the assessment year 2015-16. The revenue has raise....

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.... only provided a list of sundry Creditors from which even the aggregate expenditures made by assessee could not be confirmed ? iii) Whether on the facts and circumstances of the case and in law the Learned Income Tax Appellate Tribunal was correct in holding that proper verification of other expenses was done by the Assessing Officer before passing the order under section 143(3) of the Ac....

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....t/assessee who had challenged the order passed by the Principal Commissioner of Income Tax V, Kolkata (PCIT) under section 263 of the Act dated 22.6.2020. The learned Tribunal after going through the assessment file and the documents as well as the order sheet was of the opinion that the Assessing Officer after going through the entire records was satisfied that the assessee had filed necessary de....