Calcutta High Court
Daniel Merchants Private Limited & Anr vs Income Tax Officer on 10 April, 2017
Author: Aniruddha Bose
Bench: Aniruddha Bose, Arindam Sinha
ORDER SHEET
GA NO.599 OF 2016
WITH
ITAT NO.118 OF 2016
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION(INCOME-TAX)
ORIGINAL SIDE
DANIEL MERCHANTS PRIVATE LIMITED & ANR.
Versus
INCOME TAX OFFICER, WARD - 9(1) KOLKATA & ANR.
BEFORE:
The Hon'ble JUSTICE ANIRUDDHA BOSE
The Hon'ble JUSTICE ARINDAM SINHA
Date : 10th April, 2017.
MR.PRAMIT BAG, ADVOCATE WITH
MR.SOUMYADEEP BISWAS,ADVOCATE FOR APPELLANTS
MR.S.N.DUTTA,ADVOCATE FOR RESPONDENTS
The Court : The assessee seeks to raise certain points of law in this appeal which were subject matters before this Court in four appeals already decided and in all the four appeals it was found that the questions raised were not substantial questions of law. These decisions are Rajmandir Estates Private Limited Vs. Principal Commissioner of Income Tax, Kolkata-III reported in (2016) 386 ITR 162 (Kol.), M/s. Pragati Finance Management Private Limited Vs. CIT-II in ITAT No.178 of 2016 which was decided on 7th March, 2017, Success Tours and Travels Private Limited & Anr. Vs. Income Tax Officer, Ward- 9(4) Kolkata & Ors. in ITAT No.178 of 2015 which was decided on 23rd March, 2017 and M/s. AIM Fincon Pvt. Ltd. Vs. Commissioner of 2 Income-tax, Kolkata-III in ITAT No.137 of 2016 which is decided today itself.
Mr. Bag, learned Counsel appearing for the assessee, does not raise any additional point.
The instant appeal and stay application shall accordingly stand dismissed.
(ANIRUDDHA BOSE, J.) (ARINDAM SINHA, J.) nm