1. This appeal filed by the assessee under Section 260A of the Income Tax Act,
1961 (the Act) is directed against order dated 3rd September, 2024 passed by
the Income Tax Appellate Tribunal, “C” Bench, Kolkata (the Tribunal) in
ITA/1320/Kol/2023 for the assessment year 2013-14.
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2025:CHC-OS:145-DB
2. The assessee has raised the following substantial questions of law for
consideration :
“1. Whether on the facts and in the circumstances of case, Learned
Tribunal was justified in confirming the disallowance of Deduction of
interest income of Rs.2,83,02,934/- under section 80P(2)(a)(i) by relying on
the assessee’s own case for AY 2006-07?