1981 (1) TMI 116 - AT - Income Tax

Summary

The ITAT Calcutta-B heard an appeal by the Revenue against a reduction of Rs. 34,129 given by the ld. CIT (A). The cross objection by the assessee against the refusal of the ld. CIT (A) to grant a relief of Rs. 6,940 claimed to be sales-tax liability was dismissed. The ITAT upheld the decision of the ld. CIT (A) regarding the liabilities and remission allowed, leading to the dismissal of both the departmental appeal and the assessee's cross objection.