Calcutta High Court
The Principal Commissioner Of Income ... vs Apeejay Pvt. Ltd on 5 February, 2024
Author: Supratim Bhattacharya
Bench: T.S. Sivagnanam, Supratim Bhattacharya
O-38
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
ITAT/18/2024
IA NO: GA/1/2024
THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA
VS.
APEEJAY PVT. LTD.
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Date : 5th February, 2024
Appearance :
Ms. Smita Das De, Adv.
Mr. Soumen Bhattacharjee, Adv.
...for appellant
Mr. Abhratosh Majumder, Sr. Adv.
Mr. Avra Majumder, Adv.
... for respondent
The Court : We have heard Ms. Smita Das De, learned standing Counsel appearing for the appellant and Mr. Abhratosh Majumder, learned Senior Advocate for the respondent.
Learned Senior Advocate for the respondent/assessee submitted that the issue involved in the present appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., 401 ITR 152 (SC); Commissioner of Income-Tax vs. Ankitech P. Ltd., (2012) 340 ITR 14 (Delhi); Commissioner of Income Tax, Chennai vs. Checkpoint Apparel Labelling 2 Solutions (India) Ltd., (2020) 120 taxmann.com 125 (Madras) and Mahimananda Mishra vs. Assistant Commissioner of Income-Tax, (2023) 455 ITR 449 (Orissa). Copies of the said decisions have been handed over to the learned Advocate for the appellant department. He seeks time to go through the same.
List the matter under the same caption on 23rd February, 2024.
(T.S. SIVAGNANAM) CHIEF JUSTICE (SUPRATIM BHATTACHARYA, J.) SN AR(CR)