2024 (2) TMI 1436

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....s. Smita Das De, Adv. For the Respondent : None. ORDER The Court :- This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 24.3.2023 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata in ITA/345/Kol/2022 for the assessment year 2012-2013. 2. The revenue ha raised the following substantial questions of l....

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....y the Hon'ble Delhi High Court in the decision of Era Infrastructure India Ltd. [ITA/204/2022], by not considering that the issue of necessity of earning of exempt income during the relevant assessment year for disallowance under section 14A of the Act has not yet attained any finality ?" 3. Heard learned counsel for the appellant. 4. The revenue has been served but none appears for the resp....