PCIT cannot set-aside an order without an enquiry of his own

PCIT Vs Gunja Samabay Krishi Unnayan Samity Ltd. (Calcutta High Court) The case of PCIT Vs Gunja Samabay Krishi Unnayan Samity Ltd., heard at the Calcutta High Court, revolves around an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961. The appeal challenges the order dated 28.6.2022 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata, in ITA No.110/Kol/2021 for the assessment year 2016-2017. This article aims to comprehensively analyze the key aspects of the case, shedding light on the questions of law raised, the arguments presented, and the ultimate d...