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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 9.10.2024 passed by the
Income Tax Appellate Tribunal, “SMC” Bench, Kolkata (the Tribunal) in
ITA/1414/Kol/2024 for the assessment year 2013-14.
The assessee has raised the following substantial questions of law for
consideration :
“1. Whether in facts and in the circumstances of the case the Ld.Income
Tax Appellate Tribunal was not justified in law in quashing the
reassessment order without considering the fact that the reopening was
made on the basis of specific and credible information from the
investigation wing of the department ?
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