Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT: Calcutta HC Dismisses Appeal [Read Order]
The court found that the tribunal proceeded to consider the merits of the matter and recorded its reasons on facts as to why the CIT(A) was justified in allowing the assessee’s appeal
In a recent case, the Calcutta High Court dismissed the appeal on finding that the Income Tax Appellate Tribunal ( ITAT ) correctly re-examined the correctness of factual findings in order passed under section 153 of the Income Tax Act,1961. The revenue filed appeal under Section 260A of the Income Tax Act, 1961 (the Act) is…
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