2024 (5) TMI 1518

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....dhoria, Adv. For the Respondent : Mr. Rites Goel, Adv., Mr. Santanu Chakraborty, Adv. ORDER The Court: This is an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (in short 'the Act'). It is directed against an order dated July 3, 2023 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (in short 'the Tribunal') in I.T.A. No. 652/Kol/2020 for the Assessment....

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.... by the learned Tribunal that the facts of the case have been re-appreciated and the learned Tribunal has recorded a finding that the assessee has demonstrated successfully the nature of the sum received during the year and the source of the said sum being received from the share applicants and complete evidence has been submitted. Further, it has been pointed out that the Assessing Officer has no....