Calcutta High Court
Commissioner Of Income Tax vs M/S. Shiva Construction on 18 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
GA No. 1795 of 2008
ITA No.412 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
COMMISSIONER OF INCOME TAX, BURDWAN Petitioner/Appellant.
Versus
M/S. SHIVA CONSTRUCTION Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE AND The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 18th August, 2008.
The Court : After hearing the learned Counsel for the petitioner and after perusing the application for condonation of delay we find that sufficient cause has been shown in petition for condoning the delay of 128 days. Hence delay is condoned. The application for condonation of delay being G.A.No.1795 of 2008 is allowed.
We now take up the appeal. We have perused the order so passed by the learned Tribunal. We do not find that any substantial question of law is involved in this appeal. Furthermore the application is also hit by the CBDT circular dated 30th November, 2005 and the tax effective in this matter is less than Rs.4 lakhs. Hence the appeal is dismissed.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings. 2
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) pa