2024 (4) TMI 1312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant : 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/Kol/2019 for the assessment year 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i 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 Tribunal has done an elaborate exercise ....