Calcutta High Court
Commissioner Of Income Tax vs Satyadeo Singh on 22 April, 2010
Author: Mohit S. Shah
Bench: Mohit S. Shah
ITA No. 81 of 2009
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
Commissioner of Income Tax, Cal -III, Kol. Appellant
Versus
Satyadeo Singh Respondent
For Appellant : Ms. M. Bhargava, Advocate For Respondent :
BEFORE:
The Hon'ble Chief Justice Mohit S. Shah The Hon'ble Justice Sengupta Date : 22nd April, 2010.
The Court : The appeal is admitted in respect of the following substantial questions of law :
i) "Whether on the facts and in the circumstances of the case, the Learned Tribunal was justified in law in holding that the issuance and service of notice under Section 142(1) on the Assessee on 19th October, 1990 was illegal ?"
ii) "Whether on the facts and in the circumstances of the case, the Learned Tribunal was justified in holding that cash investment and 2 jewellery was explained, though no such explanation and/or evidence was placed before the Assessing Officer at the assessment stage ?"
The appellant shall file requisite number of paper book within three months from date.
Let notice of this appeal be issued to the respondent. Let photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(Mohit S. Shah, CJ.) (Sengupta, J.) SN.
Asst.Registrar(CR)