Calcutta High Court
Piu Ghosh vs Deputy Commissioner Of Income Tax on 12 August, 2009
Author: Subhro Kamal Mukherjee
Bench: Subhro Kamal Mukherjee
ITA No. 191 of 2009
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
ORIGINAL SIDE
PIU GHOSH
Versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-52 & ORS.
For appellant : Mr. R. Bhattacharyya.
BEFORE:
The Hon'ble JUSTICE SUBHRO KAMAL MUKHERJEE
AND
The Hon'ble JUSTICE SANKAR PRASAD MITRA
Date : 12th August, 2009.
The Court : This appeal will be heard on the
following substantial question of law:-
Whether the tribunal below substantially erred in law in
applying provision of Section 40(a)(ia) of the Income Tax Act,
1961 in the present case pertaining to Assessment year 2004-05
when the provisions were substituted by the Finance Act, 2004
with effect from April 1, 2005 ?
Call for the records and issue usual notice.
The appellant is directed to put in requisite for effecting
service of notice of the appeal on the respondent by registered
post with acknowledgement due, through office. Let such requisites be put in by two weeks from this date.
2
The appellant is directed to prepare and file requisite number of informal paper books, printed, typewritten or cyclostyled, as the case may be, out of Court, within two months from date. Although all formalities regarding preparation of paper books are dispensed with, but the learned Advocate for the appellant is directed to incorporate all the relevant papers in the paper books.
The petitioner is directed to serve copy of this application on the respondent by registered post with acknowledgement due indicating that this matter shall appear under the same heading on August 26, 2009 in the supplementary list and to file an affidavit of service to that effect on the next date of hearing.
During the pendency of this application, the Income Tax Authorities are restrained by an order of injunction from taking any coercive measure against the petitioner.
( Subhro Kamal Mukherjee, J. ) ( Sankar Prasad Mitra, J. ) pkd.
Asstt.Registrar[C.R.]