2024 (4) TMI 1312

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....NMAY BHATTACHARYYA For the Appellant : Mr. Tilak Mitra, Adv. For the Respondent : Mr. Rajarshi Chatterjee, Adv., Mr. Anurag Roy, Adv. ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata, dated 21st October, 2022, passed in ITA No. 2641/Ko....

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....appellant/revenue and Mr. Rajarshi Chatterjee, learned Counsel for the respondent/assessee. The matter arises under Section 68 of the Act. The Commissioner of Income Tax (Appeal) -14, Kolkata [CIT(A)] had affirmed the order passed by the Assessing Officer under Section 143(3) of the Act dated 3rd March, 2015. Challenging the same, appeal was filed by the assessee. We find the learned Tribuna....