Calcutta High Court
Azimganj Estates Pvt.Ltd vs Commissioner Of Income Tax-Iii on 8 April, 2009
Author: Subhro Kamal Mukherjee
Bench: Subhro Kamal Mukherjee
ITA No. 64 of 2009
IN THE HIGH COURT AT CALCUTTA
ORIGINAL SIDE
AZIMGANJ ESTATES PVT.LTD.
Versus
COMMISSIONER OF INCOME TAX-III, KOLKATA
BEFORE:
The Hon'ble JUSTICE SUBHRO KAMAL MUKHERJEE
The Hon'ble JUSTICE KALIDAS MUKHERJEE
Date : 8th April, 2009.
Mr.Ananda Sen, Advocate for the appellant.
The Court : This appeal will be heard on the following
substantial question of law :-
Whether the Tribunal substantially erred in law in holding
that the rental income derived by the appellant from letting out
unsold flats was assessable under the head business income and not
under the head income from house property?
Call for the records.
The appellant is directed to put in requisite for effecting
service of notice of this appeal on the respondent by registered
post with acknowledgment due.
Let such requisite be put by one week from this date.
2The appellant is directed to prepare and file requisite number of informal paper books, printed, type written or cyclostyle, as the case may be, out of Court, within two months.
Liberty to mention when the appeal become ready for hearing.
(SUBHRO KAMAL MUKHERJEE, J.) (KALIDAS MUKHERJEE, J.) S.Das Assistant Registrar (CR)