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 May 14, 2024 passed by the
Income Tax Appellate Tribunal, C- Bench, Kolkata (the Tribunal) in
ITA/1393/Kol/2023 for the assessment year 2012-13.
The revenue has raised the following substantial questions of law for
consideration :
2
“a) WHETHER in facts and in the circumstances of the case the Ld. Income Tax
Appellate Tribunal was not justified in law in not in deleting the addition u/s 68 of The
I.T. Act, made on account of unaccounted transactions, without considering the
evidences brought on record by the Assessing Officer to establish that the genuineness of
the transactions and creditworthiness could not be satisfactorily prove in this case?
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