Calcutta High Court
Commissioner Income Tax vs Pushpa Devi Somani on 9 March, 2010
Author: Sengupta
Bench: Sengupta
ITA No. 441 of 2004
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
[Income Tax]
ORIGINAL SIDE
Commissioner Income Tax, Central - I, Kolkata
Versus
Pushpa Devi Somani
For the Appellant : Mr. R. N. Mitra, Senior Advocate
BEFORE:
The Hon'ble JUSTICE SENGUPTA
AND The Hon'ble JUSTICE DEBASISH KAR GUPTA Date : 9th March, 2010.
This appeal is sought to be admitted on the points formulated as follows:
"(I) Whether on the facts and in the circumstances of the case, the Tribunal was right in directing to allow payment of interest on loan inspite of the fact that the 2 interest paid was not utilised for earning any income chargeable to tax;
(II) Whether on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee was not using the gold and silver utensils as personal effect and thus entitled for the benefit of capital loss under the provisions of Income Tax Act;
(III) Whether the finding of the Tribunal that the gold and silver utensils were not of personal effect is based on irrelevant materials and/or perverse."
The amount involved in this matter is Rs.7,581/- and it is an old matter of 2004. With regard to admission of this appeal it should be proper for this court not to admit the same.
We, therefore, refuse to admit the appeal and dismiss the same.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(SENGUPTA, J.) (DEBASISH KAR GUPTA, J.) sm AR[CR]