2024 (12) TMI 1543

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..... Subash Agarwal, Adv. Mr. Rajarshi Chatterjee, Adv. Mrs. Suman Sahani, Adv. Mr. Govind Sethalia, Adv. ...for 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 10, 2023, passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata (Tribunal) in ITA no.743/Kol./2022, for the assessment ye....

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....ed up only upon reopening of the assessment in order to buy peace and in such view of the matter, the assessee could no longer contend that the ingredients for attracting section 271(1)(c) were not present ? We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/department and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. The short is....