Ms. Nilanjana Banerjee Pal, Advocate
Heard on : July 21, 2025
Judgment on : July 21, 2025
1. T.S. SIVAGNANAM, CJ : This appeal filed by the revenue under Section
260A of the Income Tax Act, 1961 (the Act) is directed against the order
dated May 10, 2024 passed by the Income Tax Appellate Tribunal “C”
Bench, Kolkata (the Tribunal) in ITA No.1068/Kol/2017 & 1222/Kol/2017,
both relating to the Assessment Year 2010-11. Two appeals have been filed
before the learned Tribunal – one by the assessee and the other by the
revenue which have been disposed of by a common order, impugned in this
appeal.
2. The revenue has raised the following substantial questions of law for
consideration :