2024 (3) TMI 1014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the appellant Mr. Avra Mazumder , Adv. Ms. Alisha Das, Adv. Ms. Sarwati Datta Mitra , Adv. ...for the respondent ORDER The Court : We have heard Mr. Prithu Dudhoria, learned standing Counsel appearing for the appellant and Mr. Avra Mazumder, learned Counsel for the respondent. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and providing opportunity of being heard thereby discharging the onus of natural justice ? We have heard Mr. Prithu Dudhoria, learned standing Counsel appearing for the appellant and Mr. Avra Mazumder, learned Counsel for the respondent. After elaborately hearing the learned Advocates for the parties and carefully perusing the materials placed on record, we find that the learned Tribunal on c....