Calcutta High Court
C.I.T vs Gangadhar Banerjee & Co.(I) Ltd on 8 September, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
Order Sheet
ITA No. 163 of 2000
GA No. 1522 of 2000
IN THE HIGH COURT AT CALCUTTA
ORIGINAL SIDE
C.I.T., WB-IV
Versus
GANGADHAR BANERJEE & CO.(I) LTD.
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE
The Hon'ble JUSTICE SANKAR PRASAD MITRA Date: 8th September, 2008.
We are satisfied with the grounds made in the petition for condonation of delay. Hence, the delay in filing the application is condoned and we allow the application being GA No. 1522 of 2000. GA No. 1522 of 2000 is thus disposed of.
We now take up the appeal. We have heard the learned advocate for the appellant. He clearly submitted that the tax effect is less than Rs. 4 lakhs.
In that view of the matter, the appeal is hit by CBDT Circular dated 30th November, 2005. We have also perused the order of the learned Tribunal and we find that no substantial question of law is involved in this matter which needs adjudication.
Hence, the appeal is dismissed.
All parties concerned are to act on a xeroxed signed copy of this order on the usual undertakings.
2
Urgent certified copy of the order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) S.Kumar R.O.(Ct.)