Court :
ITAT Kolkata
Brief :
Both these appeals are filed by the assessee and are directed against separate orders of Ld. Principal Commissioner of Income Tax, Kolkata - 1, Kolkata passed u/s 263 of the Act 1961 (‘The Act’) dated 21.03.2018. As the issues arising in both the appeals are common, for the sake of convenience, they are heard together and disposed off by way of this common order.
Citation :
I.T.A. Nos. 1099 & 1100/Kol/2018
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