Calcutta High Court
C.I.T.Wb-I vs National Engineering Industries Ltd on 15 December, 2014
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
ITA No. 99 of 2000
C.I.T.WB-I
Versus
NATIONAL ENGINEERING INDUSTRIES LTD.
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE ARINDAM SINHA
Date : 15th December, 2014.
Mr. M.P. Agarwalla, Adv.
Mr.Siddhartha Das, Adv.
The Court : At the very outset, it is submitted by Mr. Das, learned
Advocate appearing for the Respondent /assessee that in view of the instruction
of the Board dated 22nd March, 2000 as the tax effect is below Rs.2,00,000/-, the appeal is not maintainable.
Mr. Agarwal, learned Advocate for the appellant seeks time to obtain instruction whether any appeal has been preferred against the order of the Tribunal in the assessee's own case for the assessment years 1991-92 and 1993-94 as also the issue with regard to tax effect.
Since we find that the matter was adjourned to enable the department to obtain instruction, as a last chance on 14.11.2014, but considering the prayer of Mr. Agarwal, let the matter appear in the list under the heading "For Orders"
on 18.12.2014.
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) km