2024 (5) TMI 1661

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....ilak Mitra, Adv. Mr. Prithu Dudhoria, Adv. For the Respondent : Mr. Sourav Chunder, Adv. Ms. Mandobi Chowdhury, Adv. ORDER The Court: This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act) against the order dated 8th May, 2023 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in I.T.A. No. 530/Kol/2020 for the Assessment Year 2009-10. Th....

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.... creditworthiness of the subscribing companies were not established before the Assessing Officer during the course of the assessment proceedings though the onus of proving the identity of the creditor vests solely with the assessee/respondent? We have heard Mr. Tilak Mitra, learned counsel along with Mr. Prithu Dudhoria, learned standing counsel for the appellant and Mr. Sourav Chunder, learned....