Genuineness of transaction, being essentially a question of fact, cannot be lawfully raised for the first time before the Tribunal

Hari Shankar Bhartia Vs CIT

High Court of Calcutta

I.T.A. No. 49 of 2003

Decided on: 15 July 2011

 Judgement

Bhaskar Bhattacharya, J.:

This appeal under section 260A of the Income-tax (“Act”), 1961 is at the instance of an assessee an

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