2025 (2) TMI 833

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..... by the revenue being covered by the decision of this Hon'ble Court in [2025 (2) TMI 766 - CALCUTTA HIGH COURT] in the assessee's case has to be dismissed. Apart from the fact, there is inordinate unexplained delay in filing the appeal [supra]. We noted that the order impugned in this appeal was relied upon and followed in the assessee's case for the assessment year 2018-19. When the Tribunal pass .....

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..... . The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated October 26, 2021 passed by the Income Tax Appellate Tribunal, Bench - C, Kolkata (the Tribunal) in ITA No.127/Kol/2021 for the assessment year 2016-17. We have heard Mr. Aryak Dutt, learned senior standing counsel assisted by Mr. Prithu Dudheria, learned se .....

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