Calcutta High Court
M/S. Bhusa Exports Ltd vs The Income Tax Officer [Tds] Ward 57[2] ... on 6 May, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
GA No. 1319 of 2011
ITAT No. 118 of 2011
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
M/S. BHUSA EXPORTS LTD.
Versus
THE INCOME TAX OFFICER [TDS] WARD 57[2] KOLKATA
For Appellant : Ms. Sutapa Roychowdhury, Advocate
BEFORE:
The Hon'ble JUSTICE BHATTACHARYA
The Hon'ble JUSTICE RAGHUNATH BHATTACHARYYA
Date : 6th May, 2011.
This appeal will be heard on the following substantial questions
of law:
"(I) Whether the learned Tribunal below committed
substantial error of law in not deciding the question raised by the authority
as to whether the Assessing Officer was competent to initiate proceeding
under Section 201(1)/ 201(1A) of the Income Tax in the year 2008 for the
assessment year 2002-03.
(II) Whether the learned Tribunal below committed
substantial error of law in not deciding the question whether Section 194A of
the Act is applicable as no interest was paid to M/s. Globe International."
Let notice of this appeal be served by the department on the
respondent on usual course.
Let requisite number of informal paper book containing all relevant papers used before the authority below be filed within two months from date. In default, the appeal will stand dismissed.
Re: Stay Application Learned advocate for the petitioner is directed to serve a copy of the application for stay upon the Revenue informing that the matter will appear one week after reopening after summer vacation.
There will be an order of stay of operation of all further proceedings, consequent to the order of Tribunal below, till fortnight after reopening after summer vacation with liberty to mention after service of copy of the application for inclusion.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(BHATTACHARYA, J.) (RAGHUNATH BHATTACHARYYA, J.) sm AR[CR]