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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 May 8, 2024,
passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata in I.T(SS).A.
No.97/Kol/2023 for the assessment year 2012-13.
The revenue has raised the following substantial questions of law for
consideration :
2
i) Whether in facts and in the circumstances of the case the
Ld. Income Tax Appellate Tribunal was justified in law to hold that
the addition has not been made on the basis of incriminating
documents found during the course of search and seizure
operation when it is evident from page no. 22 of the CG/2 that
cash been given to the brokers to the extent of value of shares
issued ?
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