2024 (11) TMI 1202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant Mr. Avra Mazumder, Adv. Ms. Alisha Das, Adv. Mr. S. Bhowmick, Adv Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. S.N. Banerjee, Adv. For The Respondent ORDER The Court : This appeal has been filed by the Income Tax Department under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 21st February, 2024, passed by the Income Tax Appellate Tribunal, "B" Benc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 Vs. NRA Iron & Steel (P) Ltd. reported in (2019) 103 taxmann.com 48/262 Taxman 74/412/ITR 161 (SC) and in the case of PCIT (Central-2), Kolkata vs. M/s. BST Infratech Ltd. in ITAT/67/2024 (IA No. GA/2/2024) dated 23.04.2024 ? b) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal was not justified in law as well as in facts in deleting the addit....