Calcutta High Court
Commissioner Of Income Tax vs Sri Suresh Chandra Bansal on 13 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
GA No.2469 of 2008
ITA No. 583 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX,CENTRAL - I
VERSUS
SRI SURESH CHANDRA BANSAL
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE
The Hon'ble JUSTICE SANKAR PRASAD MITRA
Date : 13th August, 2008.
The Court: This is an application for condonation of delay of 35 days in preferring the
appeal.
After hearing the learned advocates for the parties and perusing the application for
condonation of delay, we are satisfied with the grounds stated in the petition. Accordingly, the delay is
condoned. The application under Section 5 of the Limitation Act, 1963 is allowed. GA No. 2469 of
2008 is, thus, disposed of.
We now take up the application for admission of the appeal. After hearing the learned
advocates for the parties, the appeal is admitted and the following substantial questions of law are
referred for adjudication:
" .I. Whether on the facts and circumstances of the case the Income Tax Appellate
Tribunal was justified in law in deleting the penalty imposed under Section
271(1)(c) of the Income Tax Act, 1961 admittedly the assessee filed revised return
disclosing enhanced income after search proceeding? "
Let paper book be prepared by the appellant and be served upon the respondent within eight
weeks from date.
Let the appeal appear eleven weeks hence. All parties concerned are to act on a signed copy of the minutes of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties upon compliance of all formalities.
[PINAKI CHANDRA GHOSE, J.] [SANKAR PRASAD MITRA, J.] subash RO[ct] 2