Calcutta High Court
Commissioner Of Income Tax vs Birendra Nath Biswas on 12 September, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 705 of 2008
G.A. No.2896 of 2008
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA-V Plaintiff/Petitioner/Applicant
Versus
BIRENDRA NATH BISWAS Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE KISHORE KUMAR PRASAD Date : 12th September, 2008.
The Court :- We are satisfied with the grounds made in the petition for condonation of delay. Hence delay is condoned. Accordingly, the application being G.A. No. 2896 of 2008 is allowed.
Heard learned Counsel for the appellant. Perused the order passed by the learned Tribunal. In our considered opinion, the learned Tribunal has dealt with the matter extensively and rightly came to the conclusion. Moreover, the tax effect is much less than what has been prescribed in the Circular of CBDT dated 30th November, 2005.
In view of that we find that no substantial question of law is involved in this matter. Hence the appeal being ITA No. 705 of 2008 is dismissed.
All parties concerned are to act on a signed copy of the minutes 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.) (KISHORE KUMAR PRASAD, J.) dg/