Calcutta High Court
Commissioner Of Income Tax vs Hindusthan Development Corporation ... on 6 September, 2013
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
ORDER SHEET
ITA No. 147 of 1999
With
ITA No. 55 of 1999
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA
Versus
HINDUSTHAN DEVELOPMENT CORPORATION LTD.
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The Hon'ble JUSTICE Dr. SAMBUDDHA CHAKRABARTI
Date : 6th September, 2013.
Ms. S. N.Dutta, Adv. with Md. Nizamuddin,
Adv. for the Appellant
Mr.S. Bagaria, Adv. for the Respondent
The Court : This Court in the case of Commissioner of Income Tax Vs. Berger Paints (India) Ltd. reported in 251 ITR 503 took the following view:
"We find, therefore, that even in the case of the return itself, the documents and papers which should accompany it, do not cause its utter and complete failure from the very inception,even if those are not annexed with the return. A chance is always given to the assessee to put the matter right before the assessment. In our opinion, we should not interpret sub-section (5) of section 32AB in 2 a manner even more stringent than the requirement of the filing of the return itself".
In that view of the matter, nothing survives in these appeals since they are covered by the aforesaid judgment.
The appeals are thus disposed of. Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(GIRISH CHANDRA GUPTA, J.) (Dr. SAMBUDDHA CHAKRABARTI, J.) km AR(CR)