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TMI Blog2022 (10) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Tribunal after going through the assessment file and the documents as well as the order sheet was of the opinion that the AO after going through the entire records was satisfied that the assessee had filed necessary details towards the amounts paid by them for transportation charges. Tribunal found that the AO had conducted enquiry by issuing notice under section 133(6) of the Act. Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 17th September, 2021, passed by the Income Tax Appellate Tribunal, B Bench, Kolkata, in I.T.A. No. 463/Kol/2020 for the assessment year 2015-16. The revenue has raised the following substantial questions of law for consideration :- i) Whether on the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed ? iii) Whether on the facts and circumstances of the case and in law the Learned Income Tax Appellate Tribunal was correct in holding that proper verification of other expenses was done by the Assessing Officer before passing the order under section 143(3) of the Act dated 28.12.2017 and thus deciding that the assessing officer s act of getting hold of copies of documents only by issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 263 of the Act dated 22.6.2020. The learned Tribunal after going through the assessment file and the documents as well as the order sheet was of the opinion that the Assessing Officer after going through the entire records was satisfied that the assessee had filed necessary details towards the amounts paid by them for transportation charges. Further, the learned Tribunal found that the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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