TMI Blog2022 (6) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... IWAL, MRS. PREMLATA TEKRIWAL, N.P. PATODIA AND SONS HUF X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER These appeals by the revenue filed under Section 260A of the Income Tax Act (the Act for brevity) is directed against the order passed by the Income Tax Appellate Tribunal at Kolkata. The issue which arises for consideration in these cases are popularly known as "Penny Stock Cases". Identical issue was considered by this Court in the case of Principal Commissioner of Income Tax F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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