Calcutta High Court
Commissioner Of Income Tax vs Sri Jit Singh on 25 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
1
ITA No. 417 of 2008
G.A.No.1808 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX,KOLKATA-XVIII Plaintiff/Petitioner/Applicant
Versus
SRI JIT SINGH Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 25th August, 2008.
The Court : After hearing the learned Advocates for the parties and perusing the application for condonation of delay, we are satisfied with the grounds stated in the petition. Accordingly, the delay is condoned. The application under section 5 of the Limitation Act is allowed and disposed of.
We now take up the appeal. We have heard the learned Advocate appearing for the appellant. We have perused the order passed by the learned Tribunal. It appears that the Commissioner of Income Tax (Appeals) held against the department after having duly dealt with the matter on the basis of materials placed before it. The department filed an appeal before the learned Tribunal. The learned Tribunal on the basis of the materials placed before it and after hearing the parties affirmed the order so passed by the Commissioner of Income Tax (Appeals). The learned Tribunal relied upon the decision of Commissioner of Income Tax (Appeals) which came to the conclusion after considering the facts, that the addition as suggested by the Assessing Officer is liable to be deleted. It also appears that the said amount is only Rs.4,78,054/- and other amount is only Rs.4,86,080/- on the question of Section 40(3) of the Income Tax Act, 1961. 2
In our considered the Tribunal has extensively dealt with the matter and have correctly came to the conclusion after considering all the facts, materials and evidence placed before the Tribunal for adjudication. We do not find any reason to interfere with the order so passed by the learned Tribunal nor the order so passed by the learned Tribunal suffers from any illegality or irregularity nor we find that any substantial question of law is involved in this appeal. Hence, the appeal being ITA No. 417 of 2008 is dismissed.
All parties concerned are to act on a xerox 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.) (SANKAR PRASAD MITRA, J.) km