Ms. Sretapa Sinha, Advocate
Ms. Sruti Dutta, Advocate
Ms. Sakshi Singhi, Advocate
Heard on : July 1, 2025
Judgment on : July 1, 2025
T.S. SIVAGNANAM, CJ : This appeal by the income tax department has
been filed under Section 260A of the Income Tax Act, 1961 (the Act)
challenging the order dated November 10, 2023 passed by the Income Tax
Appellate Tribunal “B” Bench, Kolkata (the Tribunal) in ITA/375/Kol/2023 for
the assessment year 2012-13.
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The revenue has raised the following substantial questions of law for
consideration :
“a. WHETHER on the facts and in the circumstances of the case the Learned
Income Tax Appellate Tribunal was not justified in law as well as in facts by
rejecting the appeal of the revenue without adjudicating the merits of the
appeal?