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Calcutta High Court

Commissioner Of Income Tax vs M/S.Tara Exports on 14 February, 2011

Author: Bhaskar Bhattacharya

Bench: Sambuddha Chakrabarti, Bhaskar Bhattacharya

                                 ITAT No.227 OF 2010
                                  GA No.3227 of 2010
                            IN THE HIGH COURT AT CALCUTTA
                          Special Jurisdiction (Income Tax)


                                COMMISSIONER OF INCOME TAX, KOLKATA-XII
                                          VS
                                   M/S.TARA EXPORTS

 For the Appellant: Mr.S.N.Dutta, Advocate.

     BEFORE:
 The Hon'ble JUSTICE BHATTACHARYA
                  AND
The Hon'ble JUSTICE DR SAMBUDDHA CHAKRABARTI
 Date: 14th February, 2011

           The Court:- This appeal will be heard on the following substantial

question of law.

            Whether the learned Tribunal below committed substantial error of

law in allowing the appeal of the assessee by relying upon the decision of the

Special Bench ITAT Mumbai in the case of M/s. Top Man Exports & Ors., which has

been set aside by the Division Bench of the Bombay High Court in the case of

Commissioner of Income Tax Vs. Kalpataru Colours & Chemicals reported in 2010

(328) ITR 451 (Bombay.)

             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.

Photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.

(BHATTACHARYA, J.) ( DR. SAMBUDDHA CHAKRABARTI, J.) nm/