2025 (3) TMI 1514

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....thu Dudheria, Adv. For the Respondent : Mr. Soumitra Choudhury, Adv., Mr. Avra Mazumder, Adv., Mr. Pranabesh Sarkar, Adv., Ms. Alisha Das, Adv., Ms. Elina Dey, Adv., Mr. Sourendra Nath Banerjee, Adv. ORDER The Court : This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging an order dated May 9, 2024 passed by the Income Tax Appellate Tribunal,....

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....citing that the duty fixed for eligible cases as has been mentioned in paragraph 3(Sl.1) (ii). Identical issue arose for consideration before this Court in the case of Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st April, 2022 this Court had considered the very same issue and found that the assessee would be eligible to file a dec....