Principal Commissioner Of Incometax-5, Kolkata v. Anju Devi Patwari

ITAT/105/2021IA No.GA/2/2021 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOMETAX-5, KOLKATA -Versus- ANJU DEVI PATWARI Appearance:Mr. Soumen Bhattacharyya, Adv....for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE BIVAS PATTANAYAK The Court : This appeal filed by the revenue underSection 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity)is directed against the order dated 26[th] June, 2019 passed by theIncome Tax Appellate Tribunal, Kolkata Bench, “SMC” Kolkata in ITANo. 1825/Kol/2018 for the assessment year 2014-15. We have heard Mr. Soumen Bhattacharyya, learned standingcounsel for the appellant/revenue. Though notice has been served upon the respondents, noneappears for the respondent. It is not in dispute that thequestions of law raised in this appeal were considered in a batchof cases in PCIT vs. Swati Bajaj & Ors. reported in 2022 SCC Online Cal 1572 and the appeals filed by the revenue were allowed.Following the said decision, this appeal stands allowed and thequestions of law are answered in favour of the revenue.The connected application for stay (IA No.GA/2/2021) alsostands disposed of. (T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.) As./S.Das.