2025 (2) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Mr. J.P. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. ...for the respondent. 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 October 26, 2021 passed by the Income Tax Appellate Tribunal, Bench - C, Kolkata (the Tribunal) in ITA No.127/Kol/2021 for the assessment year 2016-17. We have heard ....