Calcutta High Court
Commissioner Of Income Tax vs West Bengal Infrastructure ... on 18 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No.467 of 2008
G.A.No.2003 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
COMMISSIONER OF INCOME TAX, KOLKATA-II
Versus
WEST BENGAL INFRASTRUCTURE DEVELOPMENT FINANCE CORPORATION LIMITED
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE
AND
The Hon'ble JUSTICE SANKAR PRASAD MITRA
Date : 18th August, 2008.
The Court : We have perused the application
for condonation of delay. We are satisfied that sufficient cause
has been shown in the petition to condone the delay of 80 days.
Hence delay is condoned. The application being G.A.No.2003 of 2008
is allowed.
We now take up the appeal. After hearing the
learned Advocate for the appellant the appeal is admitted and the
following substantial question of law is referred for
adjudication:
"i) Whether on the facts and in the
circumstances of the case the Income Tax
Appellate Tribunal was justified in
modifying an order passed by it after
considering the crux of the issue involved
under a miscellaneous application by a non
2
speaking order, by simply stating that there
had been a factual mistake. In passing the
impugned order the Ld Tribunal exceeded its
jurisdiction under Section 254(2) of the
Income Tax Act, 1961?"
Let paper book be prepared by the appellant
and be served upon the respondent within eight weeks from date.
Let the appeal appear in the list ten weeks hence.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.
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.