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 February 15, 2024 passed by
the Income Tax Appellate Tribunal, SMC Bench, Kolkata (the Tribunal) in
ITA/992/Kol/2023 for the assessment year 2011-12.
The revenue has raised the following substantial questions of law for
consideration :
2
i) Whether the Learned Tribunal has committed substantial error in law in allowing the
appeal of the assessee by quashing the reassessment order passed under section
147/143(3) dated 26.11.2018 without paper examination of the case and ignoring the
contention of the Assessing Officer and CIT(A) ?