Calcutta High Court
Commissioner Of Income Tax vs M/S. S.R. Batliboi & Associates on 14 January, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta
ITA No. 190 of 2009
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA
Versus
M/S. S.R. BATLIBOI & ASSOCIATES
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
The Hon'ble JUSTICE I. P. MUKERJI Date : 14th January, 2010.
The Court : Having heard the learned counsel appearing and having gone through the impugned judgment and order of the learned Tribunal, we are of the view that the following substantial question of law is involved in this appeal:
"Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in overlooking the factum of non- filing of reconstituted partnership deed along with the returns as required under section 184(4) of the Income Tax Act, 1961?"
The appeal is admitted on this question of law. Issue usual notice. Let the requisite number of paper books be filed within six weeks from date.
2
Liberty to mention for early hearing of the appeal.
(KALYAN JYOTI SENGUPTA, J.) (I. P. MUKERJI, J.) tk