2024 (12) TMI 863

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.... the Respondent ORDER 1. Heard Sri Prithu Dudheria, learned junior standing counsel for the appellant and Sri Avra Mazumder, learned counsel for the respondent assessee appearing through virtual mode. 2. This appeal relates to assessment year 202-13 arising from the impugned order of the Income Tax Appellate Tribunal, Bench 'B', Kolkata in ITA Nos.1204 and 1302/Kol/2016 decided on 31.05.2....